Issue - meetings

RESOLVED:

(1)       That the Annual Assurance Statement and Internal Audit Report 2017/18 be noted;

(2)       That the results of the self-assessment, as required by both the Public Sector Internal Audit Standards (PSIAS) and the Quality Assurance and Improvement Programme (QAIP) be noted;

(3)       That the SIAS Audit Charter be accepted; and

(4)       That the assurance from management that the scope and resources for internal audit had been subject to no inappropriate limitations in 2017/18 be noted.

REASON FOR DECISION:  To review and note the Annual Assurance Statement and the Internal Audit Annual Report for 2017-2018.

The Client Audit Manager (SIAS) presented the Annual Assurance Statement and Internal Audit Report 2017/18.

In respect of the Annual Assurance Statement, the Client Audit Manager (SIAS) advised that a self-assessment exercise had been carried out against the Public Sector Internal Audit Standards (PSIAS).  Two areas of agreed non-conformance had been identified, as set out in Appendix C to the report.  However, the “generally conforms” conclusion was the highest rating, and meant that SIAS had a charter, policies and processes assessed as conformant to the standards and was consequently effective.

The Service Director – Resources confirmed that, during the year, no matters had threatened the independence of SIAS, and that SIAS had not been subject to any inappropriate scope or resource limitations.  SIAS had provided an overall opinion of “Substantial Assurance” in respect of the Council’s Financial and Non-Financial Systems.

In relation to Performance Indicators, the Client Audit Manager (SIAS) was pleased to report that the target of 95% of planned days had been met, and the target of 95% of planned projects had an actual outturn of 94%.

The Client Audit Manager (SIAS) briefly referred to the appendices to the report, namely Appendix A – Audit Plan final position; Appendix B – Definitions of Assurance and priority levels of recommendations; Appendix C – Agreed Non-conformance areas; and Appendix D – Audit Charter 2018/19.

RESOLVED:

(1)       That the Annual Assurance Statement and Internal Audit Report 2017/18 be noted;

(2)       That the results of the self-assessment, as required by both the Public Sector Internal Audit Standards (PSIAS) and the Quality Assurance and Improvement Programme (QAIP) be noted;

(3)       That the SIAS Audit Charter be accepted; and

(4)       That the assurance from management that the scope and resources for internal audit had been subject to no inappropriate limitations in 2017/18 be noted.

REASON FOR DECISION:  To review and note the Annual Assurance Statement and the Internal Audit Annual Report for 2017-2018.