The report and appendix are attached.
Paul Clarke (Internal Audit Manager, Delivery Lead) introduced the report which summarised the results of internal audit work carried out during 2020/21 and gave an overall opinion on the Authority’s control environment. He advised that the Pandemic had impacted upon the work of the Internal Audit Team, particularly during the first quarter of the year. However, he reported that the Audit Plan had largely been completed. He advised that the majority of the year’s audits were within the moderate category. The proportion of limited assurance opinions had reduced compared with 2019/20 which constituted a positive outcome. An overall moderate assurance opinion had been determined at the year end.
In response to Councillor Gifford, Rob Powell (Strategic Director, Resources) stated that the two audits which had received limited assurance (Pension Administration and Strategic Property) had been undertaken several months ago and the findings did not reflect current circumstances. He advised that progress had been made to strengthen practices in these areas.
The Chair recognised the challenges that COVID-19 had presented for auditors working remotely. He expressed gratitude for the work undertaken by the Internal Audit Team during a difficult year.
That the Committee notes the results of internal audit work completed during 2020/21.