Internal Audit Follow Up
Perth and Kinross Council · 27 September 2022
Back to Audit and Risk Committee — 27 September 2022 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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Audit & Risk Committee 27 September 2022 INTERNAL AUDIT FOLLOW UP Report by Chief Internal Auditor (Report No 22/242) 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 August 2022. 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 • Appendix 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 33 actions arising from Internal Audit reports. Of these, 11 had a completion date of up to August 2022. Evidence has been provided that 9 actions have been completed, with 2 actions yet to be fully implemented and these are included on the Appendix. Author Name Designation Contact Details Jackie Clark Chief Internal Auditor InternalAudit@pkc.gov.uk
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APPENDICES • Appendix 1 Outstanding Actions to August 2022