Agenda item

Internal Audit Progress Report 2021/22


Gary Clifford presented the progress report that covered the final reports issued since the last progress report to the Standards and Audit Committee in March 2021. The progress report also covered draft reports issued and the work in progress. Members were also referred to Appendix 1, the Internal Audit Progress Report for 2021/22.


Members were provided with an update on the recruitment of the two vacant internal auditor posts in the interviewing of four candidates will take place on the 24 and 25 March for these two vacant posts.


Councillor Collins referred to page 76 of the report and asked for clarification on what a “Advisory” option was for some of the assignments displayed on that table to which Gary Clifford stated this was where a service area came to audit as an issue had been identified and would be looking for audit to go into the service and would be looking for some assurances around the controls and risks within that area.


Councillor Collins questioned whether any workflows were prepared for the work undertaken to which Gary Clifford stated that as part of the ISO work this looked at workflows, practices, procedures and strategies. Other advisory work, such as an issue with a member of staff, they would focus more on the issues that had been identified to them.


Councillor Ononaji referred to paragraph 3.6 of the report and questioned why it had taken so long to fill these vacancies considering the importance of the internal audit. Gary Clifford stated the delays were due to there being a recruitment freeze but directors had now agreed the need for these posts and allowed the recruitment process to commence. Councillor Ononaji stated the report had highlighted several reasons for not having sufficient staff and questioned what could be done going forward which Gary Clifford stated that moving forward the two extra staff would really help the team.


Councillor Kent referred to the interviews taking place next week and questioned when they anticipated the posts would be filled to which Gary Clifford stated this would be dependent on the applicant and the notice period they would have to give and this would not be known until after the interviews.


Lisa Laybourn referred to page 79 of the report and questioned what the action “On-going” in practice meant to which Gary Clifford stated in this instance every service provider who provided spot purchasing contracts would be required to sign up to the council’s terms and conditions. So in respect of the assignment in the report, this would be on-going not just for this year but continue as contracts were let. Lisa Laybourn stated in her experience a procedure would be updated to ensure that was carried out and then close the audit point and questioned whether this could happen to which Gary Clifford stated this would happen when an audit was carried out next in that area.


Charles Clarke referred to paragraph 5.3 of the report, consultation with the council’s external auditors, and stated with the team not having the full complement of staff and the delay of the external audit had there been any overlaps between the work carried out by the internal and the external auditors. Gary Clifford stated they would contact the external auditors earlier in the year to ensure there would be no overlap.




That the Standards and Audit Committee: Consider reports issued and the work being carried out by Internal Audit in relation to the 2021/22 audit plan.

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