To update members on the progress of internal audit work and to bring to their attention any key internal control issues arising from work recently completed.

To assure the committee that action is being taken on risk related issues identified by internal audit. This is monitored through acceptance of agreed management actions and progress updates in implementing the action plans. In addition, occasions where audit actions not accepted by management are documented if it is considered that the course of action proposed by management presents a risk in terms of the effectiveness of or compliance with the council’s control environment. 

The Head of Internal Audit (HIA) South West Partnership (SWAP) introduced the report the purpose of which was to update the committee on the progress of internal audit work and to bring to their attention any key internal control issues arising from work recently completed. The following principal were noted.

·       Two reports had been finalised since the last committee, the CQC Inspection Readiness and VfM Assessment Public Realm & Minor Works Framework.

·       Five reports were at draft stage, with two having been completed since publication of Q1. These would be included in the committee’s next update and two reports were in progress.

·       Attention was drawn to the action tracking, showing the open agreed actions and the number that have been closed since the Q4 report.

Following committee discussion, it was noted.

1.     The HIA would confirm who was responsible for the delays in obtaining information and clarification during the CQC Inspection Readiness audit.

2.     It was queried if it was normal for the Council's first self-assessment to be seen halfway through the year and if the piece of work was worth doing given the audit had to stop midway through as the inspection was happening. Confirmation would be given that this was already included on the Audit Plan.

3.     Work carried out by SWAP in connection with the embedding of VfM in the Public Realm Contract indicated that further work was required to identify how this could be assessed.

The committee noted the report.

Action(s)

2025/26-01 The HIA would confirm who was responsible for the delays in obtaining information and clarification during the CQC Inspection Readiness audit.

2025/26-02 The HIA would confirm if the CQC Inspection Readiness audit was included on the audit plan.