Issue - meetings

Consider a report by Chief Officer Audit & Risk on progress Internal Audit has made during the first half of the year towards completing the Annual Plan 2019/20 and an outline of performance.  (Copy attached).

With reference to paragraph 10 of the Minute of 11 March 2019, there had been circulated copies of a report by the Chief Officer Audit & Risk to inform of the progress Internal Audit had made, in the first 6 months of the year to 30 September 2019, towards completing the Internal Audit Annual Plan 2019/20.  It also summarised the statutory obligations for Internal Audit and requirements of the Public Sector Internal Audit Standards (PSIAS). The Internal Audit Annual Plan 2019/20 that was approved by the Audit and Scrutiny Committee on 11 March 2019 set out the audit coverage for the year utilising available Internal Audit staff resources to enable the Chief Officer Audit and Risk (the Council’s Chief Audit Executive (CAE)), to provide the statutory annual Internal Audit opinion regarding the adequacy and effectiveness of internal control within the Council.  Internal Audit assurance services and annual opinions were also provided to the Board of SB Cares, the Scottish Borders Pension Fund Board and Committee, and the Scottish Borders Health and Social Care Integration Joint Board to meet their obligations.  Appendix 1 to the report provided details of the half-yearly progress by Internal Audit with the delivery of its programme of work.  Internal Audit had made good progress in the first half of the year, despite extraordinary staff sickness absence during that period, and was currently on target to complete its Annual Plan 2019/20 subject to full staff attendance in the second half of the year.  In response to a question the Principal Internal Auditor confirmed that where there was pressure on staffing levels the Internal Audit work was prioritised according to risk to the Council.  The Chief Officer Audit & Risk also referred to an External Quality Assessment every five years, required by PSIAS, by which the Council’s internal self-assessment would be subject to a peer review process in 2020.

DECISION

AGREED to note the progress Internal Audit had made towards completing the Internal Audit Annual Plan 2019/20 and to confirm satisfaction with the Performance of the Internal Audit service.