2 Summary of Internal Audit Activity in Partner Organisations complete
Renfrewshire Council · 18 May 2026
Back to Audit, Risk and Scrutiny Board — 18 May 2026 and its agenda
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PUBLIC ___________________________________________________________________ To: Audit, Risk and Scrutiny Board On: 18 May 2026 ___________________________________________________________________ Report by: Chief Auditor ___________________________________________________________________ Heading: Summary of Internal Audit Activity in Partner Organisations 1 January to 30 April 2026 ___________________________________________________________________ 1. Summary 1.1 Members of the Audit, Risk and Scrutiny Committee expressed an interest in the outcomes of audits undertaken in partner organisations. 1.2 This report provides members with a summary of the internal audit arrangements within each partner body and a summary of the internal audit activity from 1 January to 30 April 2026. 1.3 Renfrewshire Valuation Joint Board – Internal audit services are provided by Renfrewshire Council’s Internal Audit Service. An audit on their processes for purchasing goods and services has been undertaken and will be reported upon to the Renfrewshire Valuation Joint Board. 1.4 Scotland Excel Joint Committee - Internal audit services are provided by Renfrewshire Council’s Internal Audit Service. An audit relating to the methodoloy employed by to identify, calculate, measure and report the value it provides to members is currently ongoing and will be reported upon to their Executive Sub-Committee once finalised. 1.5 Renfrewshire Integration Joint Board - Internal audit services are provided by Renfrewshire Council’s Internal Audit Service. An audit has been finalised relating to governance processes. The assurance level for this review was substantial assurance and no recommendations were made. A summary of this audit engagement is included at appendix 1 this report.
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PUBLIC 1.6 Glasgow City Region City Deal – Internal audit services are provided by Glasgow City Council Internal Audit Services, finalised reports for each completed audit engagement are reported to the Glasgow City Region Cabinet and the reports are shared with member Council’s. Currently one audit review of compliance with the Scottish Government’s Fair Work First (FWF) policy across the City Deal Programme is at draft stage and a summary of the review will be shared with members once the final report is received. ___________________________________________________________________ 2. Recommendations 2.1 This Committee summary has been submitted and considered by the IJB Audit, Risk and Scrutiny Committees. Members are therefore invited to note the content of this summary. __________________________________________________________________ Implications of the Report 1. Financial - None 2. HR & Organisational Development - None 3. Community Planning – Safer and Stronger - effective internal audit is an important element of good corporate governance. 4. Legal - None 5. Property/Assets - None 6. Information Technology - None 7. Equality & Human Rights – None 8. Health & Safety – None 9. Procurement - None 10. Risk - The summary reported relates to the delivery of the risk-based internal audit plans for the partner bodies 11. Privacy Impact – None 12. COSLA Implications – None 13. Climate Risk – None 14. Children’s Rights – None.
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PUBLIC ________________________________________________________________ Author: Karen Campbell, Chief Auditor
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Appendix 1 Internal Audit Report INTEGRATION JOINT BOARD IJB - Governance Arrangements (B0017/2026/001) Date: February 2026 PUBLIC COMMITTEE SUMMARY Audit Objectives The IJB have developed local governance arrangements that are designed to ensure compliance with, ‘Delivering Good Governance in Local Government: Framework,’ published by CIPFA. The objectives of this audit were to review independently and report annually to the IJB Audit, Risk and Scrutiny Committee: 1. To provide assurance on the adequacy and effectiveness of the Local Code of Corporate Governance and the extent of compliance with it. 2. To support the Chief Internal Auditor’s annual opinion included in the Internal Audit Annual Report and the Governance Statement included in the Annual Accounts. Audit Scope 1. Obtained an up-to-date copy of the IJB’s Local Code of Corporate Governance and selected a sample of elements for compliance testing. 2. Obtained the appropriate evidence to confirm compliance with the Code. Key Audit Assurances 1. The Local Code and Sources of Assurance for Governance Arrangements was updated and submitted to the Renfrewshire Integration Joint Board on the 20th of June 2025. 2. Based on our sample check of the evidence used to demonstrate compliance, we would confirm that the IJB complies with the requirements of the Local Code of Corporate Governance. Key Risks No key risks were identified as a result of this audit. Overall Audit Opinion From our sample testing of the evidence provided to demonstrate compliance, we can confirm that the IJB meets the requirements of the Local Code of Corporate Governance. Furthermore, it is clear that the Local Code is regularly reviewed and updated to reflect developments in best practice. Management Commentary N/A as no key risks were identified.