Internal Audit Update
Perth and Kinross Council · 11 December 2023
Back to Audit and Risk Committee — 11 December 2023 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 11 DECEMBER 2023 INTERNAL AUDIT UPDATE Report by Chief Internal Auditor (Report No 23/365) 1. PURPOSE 1.1 This report presents a summary of Internal Audit’s work undertaken as part of the Internal Audit Plans for 2022/23 and 2023/24. 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 • 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 Work has continued to support the 2022/23 National Fraud Initiative exercise, with supporting Services to identify main contacts to undertake the investigation and to provide training where relevant. Services have made good progress reviewing and investigating their matches. Outcomes from this will be reported once all matched have been reviewed and investigations into all datasets have been completed. 5. PROGRESS UPDATE 5.1 Appendix 1 shows the status of audits arising from the Internal Audit Plans.
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5.2 Internal Audit is currently involved with further areas of unplanned investigatory work. If any control issues arise as a result of these, reports will be presented to the Audit & Risk Committee. 5.3 One additional assignment that Internal Audit has undertaken concerned reviewing processes and performance for the Assessment & Charging Team, currently located within the Health & Social Care Partnership. This involvement was as a result of a request from the Chief Officer to support her to gain a full understanding of improvement actions required. As this assignment arose from a direct request, no detailed report will be presented to the Audit & Risk Committee. The outcomes, which include the development of an action plan to improve, will be taken into consideration when future Internal Audit Plans are considered by the Chief Internal Auditor for presentation to this Committee. Authors Name Designation Contact Details Jackie Clark Chief Internal Auditor InternalAudit@pkc.gov.uk APPENDICES • Appendix 1 Internal Audit Activity