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Decision details

Annual Assurance Statement 2017/18 and Internal Audit Annual Report - Shared Internal Audit Services (SIAS)

Decision Maker: Audit Committee

Decision status: Recommendations Approved

Is Key decision?: No

Is subject to call in?: No

Decisions:

The Committee had a report before them which detailed the Shared Internal Audit Service’s (SIAS) overall opinion on the adequacy and effectiveness of Hertsmere Borough Council’s control environment. It also set out the outcome of the self-assessment against the Public Sector Internal Audit Standards (PSIAS) which incorporated the requirements of the Quality Assurance and Improvement Programme (QAIP). The report went on to summarise the audit work that informed that opinion, and showed SIAS’s performance in respect of delivering the Council’s Audit Plan. Finally it presented the 2018/19 Audit Charter.

 

The SIAS Audit Manager reported that they were able to provide Substantial Assurance for Financial Systems and Moderate Assurance for Non-Financial Systems.  This was due to a few areas of weakness having been identified but it was not thought to be a direction of travel.

 

Only limited assurance opinion was given on the General Data Protection Regulations audit, although it was recognised that there had been progress subsequent to the report to address this.  Seven of the fourteen non-financial systems reviewed had been given moderate assurance audits.

 

In terms of the SIAS targets although not all were achieved the outcomes were considered to be positive given the restructure of the service.  The amount which had been achieved was more than sufficient to support the Annual Assurance opinion.

 

During discussion of this item, the Corporate Director gave formal notice that the scope and resources given to SIAS had not been subject to inappropriate limitations in 2017/18.

 

RESOLVED that:

 

1)    The Annual Assurance Statement and Internal Audit Annual Report be noted.

 

2)    The results of the self-assessment required by the Public Sector Internal Audit Standards (PSIAS) and the Quality Assurance and Improvement Programme (QAIP) be noted.

 

3)    The SIAS Audit Charter for 2018/19 subject to the minor changes including the addition “and ultimately provides assurance to the public” in 1.1 as a key stakeholder and at 8.2 the sentence “The Audit Committee may also ensure that there is appropriate communication of, and liaison with internal audit matters as required from the wider publicly elected Member body.” be accepted.

 

4)    The assurances provided by the Corporate Director that the scope and resources for Internal Audit were not subject to inappropriate limitations in 2017/18 be accepted.

Report author: Chris Wood

Publication date: 20/06/2018

Date of decision: 31/05/2018

Decided at meeting: 31/05/2018 - Audit Committee

Accompanying Documents: