Internal Audit Annual Report 2022-23
North Lanarkshire Council · 29 June 2023
Back to Audit and Scrutiny Panel — 29 June 2023 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/June23 Date 29/06/23 Internal Audit Annual Report 2022-23 From Ken Adamson, Chief Officer (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 Chief Officer (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 2022-23, 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. Recommendations The Panel is invited to: (1) note the 2022-23 Internal Audit Annual Report and the associated annual opinion of the Chief Officer (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 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 Chief Officer (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 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 2022-23 2.1 I can confirm that during 2022-23 Internal Audit operated with no impairments or restrictions in scope and that all key stakeholders continued to respect the independence of the function. The Chief Officer (Audit and Risk) (who acts as the Council’s ‘Chief Audit Executive’ as 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 also consistent with best practice. 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 September 2022. 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 2022-23 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 and these changes are detailed in Appendix 2.
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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 are being 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 Chief Officer 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 2022-23, 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. 2.6 Internal Audit operated in 2022-23 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. A further EQAR is now planned to be undertaken in December 2023 thereby meeting the PSIAS requirement that an EQAR be done at least once every five years. 2.7 During 2022-23, 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. Issues arising from Internal Audit activity during 2022-23 2.8 Appendix 2 provides an overview of Internal Audit activity against the 2022-23 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. 2.9 A small number of audit assignments were reported during 2022-23 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 2023-24 to provide senior management and the Panel with further assurance that relevant key controls are operating effectively. 2.10 In last year’s annual report, I commented that the pandemic had meant that the Council had needed to respond to challenges arising from the public health emergency, often at quite short notice which had created consequential impacts on governance, internal control and risk management arrangements. I am pleased to be able to report that 2022-23 saw a more typical and stable year for Council operations. 2.11 Overall, I am satisfied that the Council’s internal control and governance arrangements remained adequate and appropriately robust throughout 2022-23. 2.12 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.
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2.13 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. 2.14 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 2022-23 that I require to bring to your attention. 2.15 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: (1) A significant proportion of the Council’s budget is spent on staff costs. The Council’s arrangements for paying staff reflect the varied nature of the Council’s workforce and the complexity of the Council’s terms and conditions. In recent years, we have identified a number of areas where controls are inadequate or were not operating as intended. While these are not sufficiently material to require my overall opinion to be qualified, my assessment is that the risks in this area, more generally, appear higher than previously considered and this will be reflected in future audit coverage. (2) Internal Audit has for a number of years been critical of the Council’s performance reporting arrangements, particularly in relation to reporting on operational performance to elected members and other stakeholders. In 2022-23, we issued a report which provided only ‘limited assurance’ and to which management provided a clear commitment to address weaknesses identified. In recent months, as part of wider revised approach to performance reporting, regular reports on performance are now being submitted to Council committees. Future audit coverage will provide the opportunity to assess the adequacy and effectiveness of such reporting. (3) Linked to (2) above, Internal Audit have also been critical of the Council failing to report progress on key projects and programme of work activities in a single place which would better allow stakeholders to exercise more effective monitoring, oversight and scrutiny and to better hold senior management to account. Originally highlighted in December 2019 and subsequently in a number of other audit reports, progress addressing this recommendation has been slow. Current changes in governance associated with the recently revised programme of work refresh may provide greater scope for this to be addressed and we will continue to monitor activity and to update the Panel as management plans to address this issue become clearer. (4) The Council recently approved a refreshed Programme of Work to 2028 and significant new internal governance structures designed to ensure the delivery, co-ordination, direction and oversight of planned activities are planned. While the details of these new arrangements are still taking shape, Internal Audit will monitor the future implementation and effectiveness of these revised governance arrangements, once they are finalised and operational, as part of future audit work.
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(5) Our recent work on contract management identified a number of issues requiring to be addressed by management including ensuring awareness by relevant staff of expected roles and responsibilities and also the need to introduce more effective compliance monitoring arrangements. Given the key role effective contract and supplier management plays in ensuring that the Council can deliver against its operational and strategic ambitions, we will continue to monitor planned management actions in this area to ensure that these are implemented and deliver more consistent compliance with corporate expectations. (6) We have seen, in recent years, an increasing number of areas where Internal Audit have identified inadequate management oversight and/or understanding of the extent of compliance with key management arrangements and/or the effectiveness of key controls. In a number of areas, Internal Audit reports provided management with information on failures to comply with expected controls, procedures or guidance that should reasonably have been identifiable at an earlier stage if line management’s own arrangements were more robust. Given the irregular and/or cyclical nature of Internal Audit’s coverage and consistent with the ‘Three Lines of Defence Model’, we will continue to challenge management across the range of our planned audit work about how they themselves routinely gain assurance on compliance and the effectiveness of identified key controls. Annual Internal Audit Opinion 2022-2023 2.16 There is a formal requirement for me to prepare an annual opinion, based on the work of Internal Audit during the year, on the Council’s governance, internal control and risk management arrangements. 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 as to the adequacy and effectiveness of governance, internal control and risk management arrangements within the Council. 2.17 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. 2.18 The nature of audit assignments is such that most Internal Audit reports identify some weaknesses or areas where scope for improvement exists. During work undertaken in 2022-23 there have been instances where the control environment was not strong enough or not complied with sufficiently to prevent risks to the organisation and where Internal Audit has made recommendations to further improve the systems of control and compliance. Although sometimes significant to the control environment in 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 2023-24 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. 2.19 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 2022-23 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 were significantly or materially impaired.
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2.20 Finally, I would like to thank all Council staff who have assisted Internal Audit during our work throughout 2022-23 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 2022-23 Annual Internal Audit Opinion Appendix 2 Implementation of the approved 2022-2023 Internal Audit Plan Appendix 3 Internal Audit performance data 2022-2023 Ken Adamson Chief Officer (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 because 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 ☒ 5.10 Armed Forces Covenant Duty Does the report require to take due regard of the Armed Forces Covenant Duty (i.e. does it relate to healthcare, housing, or education services for in-Service or ex- Service personnel, or their families, or widow(er)s)? Yes ☐ No ☒
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Appendix 1 2022-23 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 Chief Officer (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 2023. 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 Chief Officer (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 2022-23 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) 2022-23 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 2023; • the assessment of risk completed during the preparation of the 2022-23 and 2023-24 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 2022-23 completed by Chief Officers; and • reports issued by the Council’s external auditors during 2022-23, 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 2023. Ken Adamson CPFA Chief Officer (Audit and Risk) North Lanarkshire Council 17 May 2023
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Appendix 2 Implementation of the approved 2022-2023 Internal Audit Plan (as at date of signing the annual opinion) Topic Status Audit grading Reported to A&SP Corporate governance 1. Risk management Complete Reasonable assurance (Green-Amber) September 2022 2. Corporate governance Complete Reasonable assurance (Green-Amber) May 2023 3. Performance management Complete Limited assurance (Amber-Red) November 2022 Key strategic / corporate risks / programmes of work 4. Digital NL and change programme Note 1 5. Clyde Valley Waste Contract Note 2 6. City Deal Complete Substantial assurance (Green) May 2023 7. Climate change Underway To be confirmed Expected August 2023 8. Cyber security Complete Reasonable assurance (Green-Amber) February 2023 9. Information governance Note 3 10. Contract management Complete Reasonable assurance (Green-Amber) May 2023 11. Supporting attendance Complete Reasonable assurance (Green-Amber) September 2022 12. Equalities Complete Reasonable assurance (Green-Amber) November 2022 13. Future operating model Note 4 Service / operational 14. Education – Management of supply teaching staff Complete Limited assurance (Amber-Red) February 2023 15. Education quality assurance arrangements Complete Reasonable assurance (Green-Amber) February 2023 16. Social Work quality assurance arrangements Underway To be confirmed Expected August 2023 17. ASN Note 5 18. Housing allocations Underway To be confirmed Expected August 2023 19. Waste and Fleet follow-up Draft Report To be confirmed Expected August 2023
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Appendix 2 Implementation of the approved 2022-2023 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 20. Regularity work - financial systems - Payroll Complete Limited assurance (Amber-Red) May 2023 21. Regularity work - financial systems - Creditors Complete Reasonable assurance (Green-Amber) February 2023 22. Regularity work – Housing Benefit and Council Tax Reduction Complete Substantial assurance (Green) November 2022 23. Income / cash collection – cash offices Complete Substantial assurance (Green) November 2022 24. Poverty-related grant workstreams Complete Substantial assurance (Green) May 2023 25. Debtors Complete Limited assurance (Amber-Red) November 2022 Fraud and irregularity 26. Review of the Council's Anti-Fraud arrangements Underway To be confirmed Expected August 2023 27. National Fraud Initiative Complete N/A N/A 28. Allowance for fraud and irregularity investigations Complete N/A N/A Provision of IA services to third parties 29. Integrated Health and Social Care - North Lanarkshire IJB Complete Note 6 Audit Committee and External Audit 30. Liaison with external audit Complete N/A N/A 31. Facilitating the work of the Audit and Scrutiny Panel Complete N/A N/A 32. Follow-up of IA and EA recommendations Complete N/A Each meeting 33. Follow-up: Audit Scotland/Accounts Commission national reports Complete N/A N/A
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Appendix 2 Implementation of the approved 2022-2023 Internal Audit Plan (continued) (as at date of signing the annual opinion) Topic Status Audit grading Reported to A&SP Contribution to good governance 34. Provision of ad hoc advice on systems development and control issues Complete N/A N/A 35. Corporate working groups/project boards Complete N/A N/A 36. PSIAS self-assessment and quality assurance Complete N/A N/A 37. Community Councils Complete N/A N/A 38. Contingency N/A N/A N/A Unplanned / carried forward 1. Investigation – Primary and Nursery School A Complete N/A February 2023 2. Investigation – Primary and Nursery School B Complete N/A May 2023 3. External funding stream – Review of final grant claim Complete N/A Expected August 2023 4. Income – Leisure sites Complete Reasonable assurance (Green-Amber) February 2023 5. Business continuity planning Complete Reasonable assurance (Green-Amber) September 2022 Explanatory notes Note 1 No formal assurance work undertaken due to the reprofiling of the Digital NL Programme. Informal overview obtained through membership by Chief Officer (Audit and Risk) on Digital Delivery Project Board. Note 2 Joint Board determined that annual assurance work required under the Inter-Authority Agreement would now be required every second year. Note 3 Partially covered by work on Cyber Security. Informal overview obtained through membership by Chief Officer (Audit and Risk) on Data Governance Board. To be considered for future audit coverage as part of annual planning process. Note 4 Work delayed after discussions with management. To be considered for future audit coverage as part of annual planning process. Note 5 Work delayed after discussions with management. To be considered for future audit coverage as part of annual planning process. Note 6 Annual programme agreed with, and reported to, relevant senior management and NL IJB Performance, Finance and Audit Sub-Committee.
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Appendix 3 2022-23 Internal Audit performance data Category Measure 2022-23 performance result 1. Delivery of Annual Plan Percentage completion of agreed plan 91.7% 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 2022-23 Financial systems – 45% audited in 2022-23 3. LGBF - Efficiency Cost of Internal Audit per £ million revenue budget To be confirmed 4. LGBF - Efficiency % of productive hours delivered v Plan 98.9% 5. Delivery / recommendations Percentage implementation of agreed actions by implementation date (cumulative year to date) 58% 6. Delivery / other Number of significant irregularity / fraud investigations 3 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 2023 self-assessment confirmed ongoing compliance 11. Delivery of Annual Report Annual opinion /report prepared by 31 May annually Annual opinion/report signed 18/05/22 12. Targeting Approval by CMT and A&SP of strategy and annual plan by 31 May annually Annual plan approved by CMT 21/04/23 Plan is included on agenda for 18 May 2023 meeting
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Appendix 3 (continued) 2022-23 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 all 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 11 stakeholders which includes a mix of elected members on the Audit and Scrutiny Panel and Chief Officers Strongly Agree or Agree (%) Neither agree nor disagree (%) Question 1. Internal Audit focus their work on significant matters where assurance is most needed 100 0 2. Internal Audit outputs are clear and easy to understand and offer relevant, evidence-based comment and practical recommendations 100 0 3. 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 91 9 4. 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 5. Internal Audit is meeting my expectations and helping me to discharge my role 91 9 Client feedback– individual audit assignments Responses received from 11 clients related to assignments reported to the Panel in November 2022, February 2023 and May 2023 Strongly Agree or Agree (%) Neither agree nor disagree (%) Question 1. 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 100 0 2. Internal Audit findings were accurate and clearly communicated 100 0 3. The audit report made relevant, constructive and practical recommendations to help improve operations 91 9 4. Internal Audit staff were professional and courteous throughout the audit process 100 0