Internal Audit Annual Report 2021-22
North Lanarkshire Council · 8 September 2022
Back to Audit and Scrutiny Panel — 8 September 2022 and its agenda
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North Lanarkshire Council Report Audit and Scrutiny Panel Does this report require to be approved? ☐ Yes ☒ No Ref KA/ASP/September22 Date 08/09/22 Internal Audit Annual Report 2021-22 From Ken Adamson, Head of Audit and Risk E-mail adamsonk@northlan.gov.uk Telephone 07939 280602 Executive Summary The Public Sector Internal Audit Standards and the Council’s Internal Audit Charter require the Head of Audit and Risk to provide the Audit and Scrutiny Panel (and the Chief Executive and Corporate Management Team) with an annual summary of the work undertaken by Internal Audit and to provide an annual independent opinion on the Council’s corporate governance, risk management and internal control arrangements. This report fulfils that requirement by providing an overview of the activities of the Internal Audit section for the year 2021-22, by highlighting a number of the more significant issues which arose from the work undertaken by Internal Audit during the year and by presenting (at Appendix 1) the annual Internal Audit opinion. The annual opinion is unqualified and the report offers a generally positive view of the Council’s governance and internal control arrangements. This report has previously been submitted to the Chief Executive and Corporate Management Team in early-June. Due to the elections, this is the first meeting of the Panel since the report was finalised in late-May. Recommendations The Panel is invited to: (1) note the 2021-22 Internal Audit Annual Report and the associated annual opinion of the Head of Audit and Risk; and (2) consider whether there are any issues arising on which the Panel wishes to request further reports from Internal Audit and/or relevant management. The Plan for North Lanarkshire Priority All priorities Ambition statement All ambition statements
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1. Background 1.1 Internal Audit is an independent and objective assurance function designed to add value and improve the Council’s operations which helps the Council accomplish its objectives by bringing a systematic, disciplined approach to evaluating and improving the effectiveness of the Council’s risk management, internal control and governance processes. 1.2 Internal Audit’s primary objectives are: • to provide a high quality and customer focused internal audit service which is responsive and flexible, consistent with best professional practice, focuses on areas that matter, uses resources efficiently and effectively, and is seen by stakeholders as adding value and making a vibrant and relevant contribution to the Council; and • to assist the Audit and Scrutiny Panel (the Panel) to effectively discharge its role and responsibilities. 1.3 The purpose, authority, responsibilities and main objectives of the Council’s Internal Audit service are outlined in the Internal Audit Strategy 2019-20 to 2021-22 (approved by the Panel in June 2019) and the current Internal Audit Charter (approved by the Panel in September 2021). 1.4 Internal Audit reports its outputs regularly throughout the year to the Audit and Scrutiny Panel in accordance with the Internal Charter and associated reporting protocol. The Panel also approves Internal Audit’s annual audit plan and monitors the performance of the function. 1.5 Internal Audit activity is planned to enable an independent annual opinion to be given by the Head of Audit and Risk on the adequacy and effectiveness of internal controls within the authority, including the systems designed to achieve the corporate objectives of the Council and those that manage the material risks faced by the authority. 1.6 It should be noted, however, that the presence of an effective internal audit function contributes towards, but is not a substitute for, effective control. It is primarily the responsibility of line management to establish internal controls so that the Council’s activities are conducted in an efficient and well-ordered manner, to ensure that management policies and directives are adhered to and that assets and records are safeguarded. 2. Report High level overview of Internal Audit activity during 2021-22 2.1 I can confirm that during 2021-22 Internal Audit operated with no impairments or restrictions in scope and that all key stakeholders continued to respect the independence of the function. The Head of Audit and Risk (who acts as the Council’s ‘Chief Audit Executive’ per the Public Sector Internal Audit Standards (PSIAS)) reports directly to the Chief Executive and is a member of the Council’s Corporate Management Team. The role and status of the Internal Audit function within the Council is therefore consistent with best practice.
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2.2 Internal Audit activity during the year was undertaken in accordance with the Internal Audit Annual Plan which was approved by the Audit and Scrutiny Panel in June 2021. Appendix 2 shows key details (status and where appropriate the relevant audit opinion and date presented to the Panel) of all items in the approved 2021-22 Plan. During the year some amendments were made to the plan to enable the function to respond flexibly to changing circumstances since the plan was developed and approved (most notably changes already reported to the Audit and Scrutiny Panel in March 2022 arising from the impact of Internal Audit staff being temporarily seconded to other duties as part of the Council’s response to the public health pandemic) and these changes are detailed in Appendix 2. 2.3 Action plans are agreed with management in response to all recommendations made within Internal Audit reports and follow-up reports are presented regularly to the Audit and Scrutiny Panel to provide assurance that matters raised by Internal Audit have been appropriately addressed by management and that agreed actions have been implemented. Where follow-up work indicates that inadequate progress has been made, this is brought to the attention of the Panel. 2.4 Internal Audit also has responsibility for investigating, as appropriate, alleged frauds and irregularities brought to our attention in accordance with the Council’s anti-fraud policy. Where detailed work is carried out, the findings are reported to the Chief Executive and/or the relevant Head of Service with recommendations made which are designed to address any weaknesses identified. Such work is reported to the Panel, as appropriate, in line with the approved Internal Audit reporting protocol which forms part of the Internal Audit Charter. 2.5 During 2021-22, Internal Audit staff continued to liaise closely with Audit Scotland, the Council’s appointed external auditors, to facilitate their work and to avoid any potential duplication of effort. As part of the external audit process, the external auditor annually assesses the work of Internal Audit and I am pleased to be able to report that during the period covered by this report the external auditors were able to continue to place formal reliance on our work. 2.6 Internal Audit operated in 2021-22 in accordance with the Public Sector Internal Audit Standards (PSIAS). In September 2019 the Panel received a report from the independent external quality assurance review (EQAR) of the internal audit function which concluded that the Internal Audit Service within North Lanarkshire fully conformed with the PSIAS. During 2021-22, I assessed the extent to which current Internal Audit activity, policies and procedures conform to expected requirements contained within the PSIAS and am pleased to be able to report that the results of that review continued to show a high degree of compliance with the detailed requirements of PSIAS. As previously reported, progress implementing all agreed actions arising from the EQAR has been impacted by competing priorities arising from the public health emergency, but all outstanding issues are now actively being addressed and a status report on implementation of all agreed actions will be submitted to a future meeting of the Panel. Issues arising from Internal Audit activity during 2021-22 2.7 Appendix 2 provides an overview of Internal Audit activity against the 2021-22 Annual Plan and includes details of when each assignment was reported to the Audit and Scrutiny Panel (where not yet formally reported, status and expected dates are given). Key issues arising from Internal Audit outputs are highlighted in the Internal Audit Progress Report tabled at each meeting of the Panel.
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2.8 It should be noted that during part of the year, a significant proportion of Internal Audit staff were temporarily seconded to other duties for a period in response to the pandemic. This impacted on our ability to undertake planned work and details of the impact on our work programme and how we prioritised outstanding work were reported to the Audit and Scrutiny Panel in March 2022. Although this has had some impact on our ability to deliver all planned work, I am content that sufficient work has been undertaken to support the preparation of my annual opinion. 2.9 A small number of audit assignments were reported during 2021-22 which offered only ‘limited assurance’. In all cases, management committed to a range of relevant improvement actions, some of which have already been completed, and we will continue to monitor progress on these issues during 2022-23 to provide senior management and the Panel with further assurance that relevant key controls are operating effectively. 2.10 During 2021-22 the Council had to continue to respond to challenges arising from the public health emergency but there was less direct pressure on governance and internal controls than in 2020-21 when the Council had to transition very quickly to significantly different ways of operating with consequential impacts on governance, internal control and risk management arrangements. Internal Audit continued, however, to work with senior management to provide advice and commentary on any proposals relating to new working arrangements and pandemic-related changes to internal controls and governance arrangements and overall, I am satisfied that the Council’s internal control and governance arrangements remained reasonably robust throughout 2021-22. 2.11 The results from our detailed work examining the Council’s corporate governance arrangements suggest that compliance with the requirements of the corporate governance framework adopted by the Council continued to be generally positive with no significant weaknesses or areas of concern highlighted. 2.12 Our work also suggests that despite significant and increasing challenges, key financial controls and financial management arrangements continued to operate to a generally high standard within the Council. 2.13 All audit investigations of suspected fraud and/or irregularities are reported to the Panel in line with the agreed Internal Audit reporting protocol. I am also pleased to be able to report that there were no material frauds or irregularities identified in 2021-22 that I require to bring to your attention. 2.14 Although there are no issues that require me to qualify my annual opinion, there are a small number of areas that I would wish to highlight and which will continue to be the focus of future audit coverage: • The Council has set itself a challenging agenda in ‘The Plan for North Lanarkshire’ with key priorities and projects set out clearly in the associated annual Programme of Work. Although the Programme of Work includes an indicative timetable for reporting on progress to Service Committees, the nature of many of the reports submitted to Committee does not always easily allow elected members to monitor and/or assess progress against plans (timescales and budgets). Similarly, there is currently no mechanism to easily allow senior management to review progress across the range of Programme of Work activities. Management has previously committed to improving the ability of key stakeholders to monitor the progress of major projects/programme of work activities and we will continue to monitor closely developments on this issue.
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• The Council’s Strategic Performance Framework (SPF) established in 2019 aims to produce evidence that allows for day-to-day activities, and progress towards achieving the Council’s ambition, to be regularly monitored, reported, assessed, and scrutinised and to enable any performance issues to be identified and addressed. Although supportive of the approach adopted, Internal Audit recognises that implementation of effective, timely and regular performance reporting on key strategic and operational performance measures to the Corporate Management Team and Service Committees has been significantly impacted over the last two years due to the need to respond to, and prioritise resources as a result of, the pandemic. Internal Audit will closely monitor developments in this area in 2022-23 as the Council moves beyond the pandemic; and • The Council has set out a range of significant actions in relation to its current and future operating model. These are linked to a range of planned developments impacting upon workforce, digital transformation, service re-design, assets and governance. Future Internal Audit interest will focus on how these actions are managed and progressed and the extent to which these contribute towards the achievement of the Council’s ambitions. Annual Internal Audit Opinion 2021-2022 2.15 There is a formal requirement for me to prepare an annual opinion on the Council’s internal control system. The opinion is presented to members of the Audit and Scrutiny Panel, the Chief Executive and the other members of the Council’s Corporate Management Team and is intended to provide independent and objective assurance to these different stakeholders as to the adequacy and effectiveness of internal controls within the Council. 2.16 My evaluation of the control environment is informed by a number of sources and in bringing these together, consideration has been given to whether there is evidence that any key controls are absent, inadequate or ineffective and whether the existence of any weaknesses identified, taken independently or with other findings, significantly impairs the adequacy and effectiveness of the Council’s overall systems of internal control. Wider issues relating to the Council’s corporate governance and risk management arrangements have also been considered. 2.17 The nature of individual audit assignments is such that most Internal Audit reports identify some weaknesses or areas where scope for improvement exists. During work undertaken in 2021-22 there have been instances where the control environment was not strong enough or complied with sufficiently to prevent risks to the organisation. In these cases, Internal Audit has made recommendations to further improve the systems of control and compliance. Although sometimes significant to the control environment in place for the individual system or areas that have been audited, I do not consider these weaknesses material enough to have a significant impact on my overall opinion on the adequacy of the Council’s control environment at the year end. Further reviews and/or follow-up work in areas where limited assurance has been given are scheduled to be completed during 2022-2023 to ensure that the actions agreed in response to Internal Audit’s recommendations have been implemented and the relevant controls are working well in practice. 2.18 My formal annual Internal Audit opinion on the soundness of the Council’s internal control systems is presented at Appendix 1. Overall, the results of the work of Internal Audit in 2021-22 taken with other information available to me, did not lead me to conclude that the Council’s overall systems of internal control were inadequate or their effectiveness significantly or materially impaired.
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2.19 Finally, I would like to thank all Council staff who have assisted Internal Audit during our work throughout 2021-22 and also to thank senior management and elected members for the consideration and due regard given to our work. 3. Measures of success 3.1 Internal Audit reports annually on its performance to the Panel and is also subject to review annually by the Council’s appointed external auditors. 4. Supporting documentation Appendix 1 2021-22 Annual Internal Audit Opinion Appendix 2 Implementation of the approved 2021-2022 Internal Audit Plan Appendix 3 Internal Audit performance data 2021-2022 Ken Adamson Head of Audit and Risk
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5. Impacts 5.1 Public Sector Equality Duty and Fairer Scotland Duty Does the report contain information that has an impact as a result of the Public Sector Equality Duty and/or Fairer Scotland Duty? Yes ☐ No ☒ 5.2 Financial impact Does the report contain any financial impacts? Yes ☐ No ☒ 5.3 HR policy impact Does the report contain any HR policy or procedure impacts? Yes ☐ No ☒ 5.4 Legal impact Does the report contain any legal impacts (such as general legal matters, statutory considerations (including employment law considerations), or new legislation)? Yes ☐ No ☒ 5.5 Data protection impact Does the report / project / practice contain or involve the processing of personal data? Yes ☐ No ☒ 5.6 Technology / Digital impact Does the report contain information that has an impact on either technology, digital transformation, service redesign / business change processes, data management, or connectivity / broadband / Wi-Fi? Yes ☐ No ☒ 5.7 Environmental / Carbon impact Does the report / project / practice contain information that has an impact on any environmental or carbon matters? Yes ☐ No ☒ 5.8 Communications impact Does the report contain any information that has an impact on the council’s communications activities? Yes ☐ No ☒ 5.9 Risk impact Is there a risk impact? Yes ☒ No ☐ If yes, please provide a brief summary of the key risks and potential impacts, highlighting where the risk(s) are assessed and recorded (e.g. Corporate or Service or Project Risk Registers), and how they are managed? Failure to operate an effective Internal Audit function consistent with the Public Sector Internal Audit Standards (PSIAS) could impair the Council’s compliance with its Code of Corporate Governance. Risks to the effective operation of the Internal Audit service (including failure to comply with the PSIAS) and how these are mitigated are documented in the Service’s risk register which is subject to regular review by the Head of Audit and Risk.
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Appendix 1 2021-22 Internal Audit Opinion To the members of North Lanarkshire Council’s Audit and Scrutiny Panel, the Chief Executive and other members of the Council’s Corporate Management Team As Head of Audit and Risk of North Lanarkshire Council, I am pleased to present my annual statement on the adequacy and effectiveness of the Council’s framework of governance, risk management and internal control for the year ended 31 March 2022. Respective responsibilities of management and internal auditors in relation to governance, risk management and internal control It is the responsibility of the Council’s senior management to establish appropriate and sound systems of governance, risk management and internal control and to monitor the continuing effectiveness of those systems. It is the responsibility of the Head of Audit and Risk to provide an independent annual opinion on the adequacy and effectiveness of the Council’s framework of governance, risk management and internal control. The Council’s framework of governance, risk management and internal controls The main objectives of the Council’s framework of governance, risk management and internal controls are to ensure that resources are directed in accordance with agreed plans, policies and priorities and to ensure that there is sound decision-making and clear accountability for the use of those resources in order to achieve the desired outcomes for service users and communities. This includes ensuring that appropriate internal controls and risk management arrangements are in place to effectively manage issues which might impact on the delivery of Council services, the achievement of corporate and service objectives, ambitions and priorities and public confidence in the Council. The Council also requires effective internal controls and risk management arrangements to safeguard its employees, to protect its assets, to maintain effective stewardship of public funds, to ensure good corporate governance, to ensure compliance with statutory requirements and to ensure it continues to deliver best value. The work of Internal Audit Internal Audit is an independent and objective assurance function established by the Council designed to add value and to improve the Council’s operations. It helps the Council accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of the Council’s risk management, control and governance processes and by providing an independent and objective opinion on the Council’s internal control environment. It also objectively examines, evaluates and reports on the adequacy of the control environment as a contribution to the proper, economic, efficient and effective use of the Council’s resources. The Internal Audit section operated throughout 2021-22 in accordance with the Public Sector Internal Audit Standards (PSIAS). As part of the Internal Audit quality assurance and improvement programme, I have assessed the extent to which current internal audit activity, policies and procedures conform to expected requirements. The results show that the section continues to substantively comply with the PSIAS. The section undertakes an annual programme of work formally approved by the Audit and Scrutiny Panel. The audit plan is determined following a risk-based audit needs assessment that is revised on an ongoing basis to reflect my assessment of the evolving risks and changes within the Council. All Internal Audit reports identifying system weaknesses and/or non-compliance with expected controls are brought to the attention of management and include appropriate recommendations and agreed action plans. It is management’s responsibility to ensure that proper consideration is given to Internal Audit reports and that appropriate action is taken on audit recommendations.
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Appendix 1 (continued) 2021-22 Internal Audit Opinion Internal Audit is required to ensure that appropriate arrangements are made to determine whether action has been taken on Internal Audit recommendations or, where appropriate, that management has understood and assumed the risk of not acting. Significant matters (including non-compliance with audit recommendations) arising from internal audit work are reported regularly to the Chief Executive, to the Corporate Management Team and to the Audit and Scrutiny Panel. Basis of Opinion My evaluation of the control environment is informed by several sources: • the audit work undertaken by Internal Audit during the year to 31 March 2022; • the assessment of risk completed during the preparation of the 2021-22 and 2022-23 annual plans; • my wider knowledge of the Council’s corporate governance, risk management and performance management arrangements; • assessments of the general control environment within individual Services in 2021-22 completed by Heads of Service; and • reports issued by the Council’s external auditors during 2021-22, together with reports from other external review and inspection bodies. Opinion on the Council’s internal control systems It is my opinion that reasonable assurance can be placed upon the adequacy and effectiveness of the Council’s framework of governance, risk management and internal control for the year ended 31 March 2022. Ken Adamson CPFA Head of Audit and Risk North Lanarkshire Council 31 May 2022
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Appendix 2 Implementation of the approved 2021-2022 Internal Audit Plan (as at date of signing the annual opinion) Topic Status Audit grading Reported to A&SP Corporate governance Risk management Underway To be confirmed Expected June 2022 Corporate governance Complete Reasonable assurance (Green-Amber) March 2022 Performance management Underway To be confirmed Expected June 2022 Assurance mapping Note 1 Key strategic / corporate risks / programmes of work Management of strategic change Note 1 Digital NL and change programme Complete Reasonable assurance (Green-Amber) December 2021 Enterprise project Complete Reasonable assurance (Green-Amber) June 2022 Sickness absence Underway To be confirmed Expected June 2022 City Deal Complete Substantial assurance (Green) June 2022 Hub development and delivery programme Complete Reasonable assurance (Green-Amber) December 2021 Business continuity planning Underway To be confirmed Expected June 2022 Climate change Note 1 Tackling poverty Complete Reasonable assurance (Green-Amber) December 2021 Additional support needs (ASN) Note 1 Procurement Complete Reasonable assurance (Green-Amber) December 2021 Workforce planning Note 2 Service / operational CLNL insourced activities Note 1 Education quality assurance arrangements Note 2 Social Work – Home Care Note 1
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Appendix 2 Implementation of the approved 2021-2022 Internal Audit Plan (continued) (as at date of signing the annual opinion) Topic Status Audit grading Reported to A&SP Financial management and key financial systems Key controls – Housing Rents Complete Substantial assurance (Green) December 2021 Regularity work – Payroll/Employee Service Centre Complete Reasonable assurance (Green-Amber) March 2022 Regularity work – Non-Domestic Rates Complete Reasonable assurance (Green-Amber) March 2022 Scottish Welfare Fund Complete Limited assurance (Amber-Red) December 2021 Regularity work - Creditors Complete Reasonable assurance (Green-Amber) March 2022 Credit cards and purchase cards Complete Limited assurance (Amber-Red) December 2021 Fraud and irregularity Review of the Council's Anti-Fraud arrangements Ongoing N/A N/A National Fraud Initiative Complete N/A Various Covid-19 Business Grants Complete N/A N/A Allowance for fraud and irregularity investigations Complete N/A Various Provision of IA services to third parties Integrated Health and Social Care - North Lanarkshire JIB Complete Note 3 Audit Committee and External Audit Liaison with external audit Complete N/A N/A Facilitating the work of the Audit and Scrutiny Panel Complete N/A N/A Follow-up of IA and EA recommendations Complete N/A Each meeting of the Panel Follow-up: Audit Scotland/Accounts Commission national reports Note 4
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Appendix 2 Implementation of the approved 2021-2022 Internal Audit Plan (continued) (as at date of signing the annual opinion) Topic Status Audit grading Reported to A&SP Other PSIAS self-assessment and Quality Assurance Programme Complete N/A N/A Provision of ad hoc advice on systems development and control issues Complete N/A N/A Participation in a range of Corporate Working Groups Complete N/A N/A Community Councils Complete N/A N/A Contingency N/A N/A N/A Unplanned / carried forward Public Protection Complete Reasonable assurance (Green-Amber) September 2021 Follow-up: Scottish Attainment Challenge (SAC) and Pupil Equity Fund (PEF) Complete Reasonable assurance (Green-Amber) September 2021 Clyde Valley Waste Contract Underway To be confirmed Expected June 2022 Investigation: Alleged financial irregularities at secondary school A Complete Reported in line with relevant reporting protocol: September 2021 Investigation: Waste and Fleet overtime Complete Reported in line with relevant reporting protocol: March 2022 Investigation: Alleged irregularities at secondary school B Complete Not reported – in line with relevant reporting protocol Explanatory notes Where a report is marked as ‘Underway’ and ‘Expected June 2022’ – this means that the audit work has been concluded and a draft report has been issued, or will be imminently, but management responses to the report and associated recommendations have not yet been finalised. Note 1 As reported to the Audit and Scrutiny Panel in March 2022, these assignments were postponed and consideration will be given to their inclusion in future work programmes as part of the normal audit planning process. Note 2 As reported to the Audit and Scrutiny Panel in March 2022, these assignments have been delayed/carried forward into the 2022-23 Plan Note 3 Annual programme agreed with, and reported to, relevant senior management and NL JIB Performance, Finance and Audit Sub-Committee. Note 4 Audit Scotland has necessarily had to re-prioritise its resources in response to the public health emergency and there have been fewer than normal national VFM or performance audits in respect of local government services issued in the period.
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Appendix 3 2021-22 Internal Audit performance data Category Measure 2021-22 performance result 1. Delivery of Annual Plan Percentage completion of agreed plan 82.7% 2. Targeting Percentage of key corporate risks and key financial systems over which assurance provided (note 100% coverage planned over a 3-year rolling period) Corporate risks – 28% audited in 2021-22 Financial systems – 33% audited in 2021-22 3. LGBF - Efficiency Cost of Internal Audit per £ million revenue budget To be confirmed 4. LGBF - Efficiency % of productive hours delivered v Plan 83% (excludes hours relating to covid-19 secondments) 5. Delivery / recommendations Percentage implementation of agreed actions by implementation date (cumulative year to date) 64% 6. Delivery / other Number of significant irregularity / fraud investigations 4 7. Customer satisfaction results Scores from customer satisfaction questionnaires (audit assignments) (cumulative year to date) See separate table below 8. Customer satisfaction results Scores from key stakeholders (CMT and A&SP) questionnaires (overall performance of the function) See separate table below 9. Quality / standards Reliance placed by External Audit on the work of Internal Audit Yes 10. Quality/ standards Quality review outcomes – EQAR or internal self-evaluation 2019 EQAR ‘Fully Conforming’ with PSIAS 2022 self-assessment confirmed ongoing compliance 11. Delivery of Annual Report Annual opinion /report prepared by 31 May annually Annual opinion/report signed 31/05/22 12. Targeting Approval by CMT and A&SP of strategy and annual plan by 31 May annually Annual plan approved by CMT 24/05/22 No ASP meeting due to elections. Plan will be presented to first meeting of the new Committee.
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Appendix 3 (continued) 2021-22 Internal Audit performance data Customer Satisfaction Results The results presented in the tables below show positive feedback on the work of internal audit. For individual audit assignments 90% of respondents agreed that Internal Audit added value by assisting in providing assurance and that reports were relevant and constructive with findings clearly and accurately communicated. Similar positive trends are displayed in the key stakeholder results with all respondents agreeing that Internal Audit acts as a trusted advisor and critical friend, helping to improve the achievement of the Council’s objectives and effective public service delivery whilst being sufficiently independent to be able to influence and, where necessary, challenge senior management decision-making on governance, risk and control issues. In both type of questionnaire, we also seek feedback on what key stakeholders have liked or disliked about the audit process and comments received are used to inform future action plans for improving the service provided by Internal Audit. Key stakeholder feedback Responses were received from 12 stakeholders which includes a mix of elected members on the Audit and Scrutiny Panel and Heads of Service Strongly Agree or Agree Neither agree nor disagree Question Internal Audit focus their work on significant matters where assurance is most needed 100% 0% Internal Audit outputs are clear and easy to understand and offer relevant, evidence-based comment and practical recommendations 92% 8% Internal Audit act as a trusted advisor and critical friend, helping to improve the achievement of the Council’s objectives and effective public service delivery 100% 0% Internal Audit appear sufficiently independent to be able to influence and, where necessary, challenge senior management decision-making on governance, risk and control issues 100% 0% Internal Audit is meeting my expectations and helping me to discharge my role 92% 8% Client feedback– individual audit assignments Responses received from 10 clients related to assignments reported to the Panel in December 2021 and March 2022 Strongly Agree or Agree Neither agree nor disagree Disagree Question Internal Audit added value to my area by assisting in providing assurance and/or identifying weaknesses and/or improvements in relevant governance/business process and internal controls 90% 10% 0% Internal Audit findings were accurate and clearly communicated 90% 0% 10% The audit report made relevant, constructive and practical recommendations to help improve operations 90% 10% 0% Internal Audit staff were professional and courteous throughout the audit process 100% 0% 0%