Internal Audit Update
Perth and Kinross Council · 2 December 2024
Back to Audit and Risk Committee — 2 December 2024 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
Audit & Risk Committee 2 December 2024 INTERNAL AUDIT UPDATE Report by Chief Internal Auditor (Report No 24/341) 1. PURPOSE 1.1 This report presents a summary of Internal Audit’s work undertaken as part of the Internal Audit Plans for 2023/24 and 2024/25. 2. RECOMMENDATION 2.1 It is recommended that the Committee notes progress with Internal Audit activity 3. STRUCTURE OF REPORT 3.1 This report is structured over the following sections: • Section 4: Background • Section 5: Progress Update • Section 6: Global Internal Audit Standards • Appendix 4. BACKGROUND 4.1 The Public Sector Internal Audit Standards (PSIAS) require that the Chief Internal Auditor reports periodically to the Audit Committee on internal audit activity and on performance relative to the approved plan. 4.2 Work has continued on assignments from Perth & Kinross Council’s Internal Audit Plans. In addition, work has continued to be undertaken in connection with the Internal Audit provision for Perth & Kinross’ Integration Joint Board. 4.3 In line with the timetable as laid down by Audit Scotland, all relevant datasets have been uploaded to enable the National Fraud Initiative matches to take place nationally. These matches should be made available shortly for officers to commence investigations. 5. PROGRESS UPDATE 5.1 Appendix 1 shows the status of audits arising from the Internal Audit Plans.
Page 2
5.2 Internal Audit is currently involved with further areas of unplanned work, including investigating a whistleblowing disclosure. If any control issues arise as a result of these, reports will be presented to the Audit & Risk Committee. 6. GLOBAL INTERNAL AUDIT STANDARDS (GIAS) 6.1 New Global Internal Audit Standards (GIAS) were published earlier this year and will come into effect on 1 April 2025. The Chief Internal Auditor has responded to consultations from CIPFA regarding their application within the public sector. The final Application Note, along with the Code of Practice for the Governance for Internal Audit, will be published within the coming months, and these will be shared with this Committee. In the meantime, the Chief Internal Auditor is reviewing how Internal Audit will comply with the GIAS in the initial and subsequent years. 6.2 The GIAS will place obligations on this Committee, as the Audit Committee as defined within the Standards, and the Committee will be briefed on these obligations and a development session held to ensure that these are fully understood. Authors Name Designation Contact Details Jackie Clark Chief Internal Auditor InternalAudit@pkc.gov.uk APPENDICES • Appendix 1 Internal Audit Activity