The Committee received a report of the Acting Head of Finance Shared Services which included the Shared Internal Audit Service’s (SIAS) progress report.

The Audit Manager updated the Committee on the performance information within the SIAS report, given that three weeks had elapsed since the report was published.  This included an update that three further final audit reports had been issued. Following a question from the Chair, he highlighted that a number of the audits which had not yet been delivered were not due to start until Quarters 3 or 4 and fieldwork was in progress for a number of these; the timescales had been agreed at the beginning of the year when the plan had been produced.  This issue would be addressed as part of the 2015/16 audit planning process, with more audits scheduled in quarters 1 and 2 to ensure smoother and phased audit delivery across the year that permitted the Committee to meet its assurance responsibilities. The success of this depended on engagement with officers. 

RESOLVED –

1.         that the Internal Audit Progress Report against the 2014/15 Audit Plan be noted.

2.         that amendments to the Audit Plan as at December 2014 be approved.

3.         that the removal of the implemented recommendations be agreed.

4.         that the changes to the implementation date for 18 recommendations, as set out in paragraph 2.6 of the report for the reasons set out in Appendix 3 of the report, be agreed.