Internal Audit Follow Up
Perth and Kinross Council · 1 December 2025
Back to Audit and Risk Committee — 1 December 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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Our vision is a Perth and Kinross where everyone can live life well, free from poverty and inequality ___________________________________________________________________ Committee or Board: Audit & Risk Committee Date of Meeting: 1 December 2025 Report Title: Internal Audit Follow Up Report Number: 25/331 Report Author: Jackie Clark, Chief Internal Auditor Organisational Lead: Strategic Lead – Legal and Governance 1. Purpose 1.1 The purpose of this Report is to present current summary of Internal Audit’s ‘follow up’ work relating to actions due for completion up to September 2025. 1.2 Sections 1. Purpose 2. Recommendations 3. Background/Context 4. Follow Up Outcomes 5. Conclusion 6. Impact Value Assessment 7. Appendices 2. Recommendation It is recommended that the Committee: 2.1 Notes the current position in respect of the agreed actions arising from Internal Audit’s work. 3. Background/Context 3.1 The Global Internal Audit Standards in the UK Public Sector (GIAS (UKPS)) and the Code of Practice for the Governance of Internal Audit in UK Local Government require that the Audit Committee should oversee the tracking and implementation of actions agreed following audits. 3.2 Internal Audit request evidence from Services which confirms that actions have been implemented and, therefore, controls have been improved.
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4. Progress Update 4.1 There were 3 actions due to be completed up to September 2025. Two actions have been verified by Internal Audit as having been satisfactorily completed. The remaining action has a revised completion date, as detailed in the Appendix 1. 5 Conclusion 5.1 Not applicable. 6. Impact Value Assessment 6.1 This report has been classified as being an operational report and as such does not require a full Impact and Value Assessment. 7. Appendices 7.1 Appendix 1 – Actions with a completion date of up to September 2025 which have yet to be completed