Internal Audit Follow Up

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Audit & Risk Committee 
2 December 2024 
INTERNAL AUDIT FOLLOW UP 
Report by Chief Internal Auditor
(Report No 24/343) 
1. PURPOSE 
1.1 This report presents a current summary of Internal Audit’s ‘follow up’ work
relating to actions due for completion up to October 2024. 
2. RECOMMENDATION 
2.1 It is recommended that the Committee notes the current position in respect of
the agreed actions arising from Internal Audit’s work. 
3. STRUCTURE OF REPORT 
3.1 This report is structured over the following sections: 
• Section 4:  Background
• Section 5:  Follow Up Outcomes 
4. BACKGROUND 
4.1 The Public Sector Internal Audit Standards (PSIAS) require the Chief Internal
Auditor to establish a follow-up process to monitor and ensure that
management actions have been effectively implemented.   
4.2 Internal Audit request evidence from Services which confirms that actions
have been implemented and, therefore, controls have been improved. 
5. FOLLOW UP OUTCOMES 
5.1 There were 11 actions due to be completed up to October 2024. Three
actions have been verified by Internal Audit as having been satisfactorily
completed. The eight remaining actions have revised completion dates, as
detailed in the Appendix 1 and 2. Appendix 2 contains actions which were
previously considered in private session of the Audit & Risk Committee. 
Author
Name  Designation Contact Details
Jackie Clark Chief Internal Auditor InternalAudit@pkc.gov.uk