Internal Audit Follow Up
Perth and Kinross Council · 7 December 2022
Back to Audit and Risk Committee — 7 December 2022 and its agenda
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PERTH AND KINROSS COUNCIL AUDIT & RISK COMMITTEE 7 DECEMBER 2022 INTERNAL AUDIT FOLLOW UP Report by Chief Internal Auditor (Report No. 22/300) 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 November 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 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 27 actions arising from Internal Audit reports. Of these, 4 had a completion date of September 2022. Evidence has been provided that all 4 actions have been completed. There were no actions with a completion date in October or November 2022. Author Name Designation Contact Details Jackie Clark Chief Internal Auditor InternalAudit@pkc.gov.uk
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