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12. 2025 05 29 Internal Audit and Corporate Fraud Action Plans - Q4 Update

North Ayrshire Council · 29 May 2025
Back to Audit and Scrutiny Committee — 29 May 2025 and its agenda

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NORTH AYRSHIRE COUNCIL 
29 May 2025 
Audit and Scrutiny Committee
Title: Internal Audit and Corporate Fraud Action Plans:
Quarter 4 update
Purpose: To advise the Audit and Scrutiny Committee on the progress
made by Council Services in implementing the agreed actions
from Internal Audit and Corporate Fraud reports as at 31 March
2025.
Recommendation: That the Committee notes the current position with the
implementation of Internal Audit and Corporate Fraud actions. 
1. Executive Summary 
1.1 The CIPFA document 'Audit Committee Principles in Local Authorities in
Scotland' highlights that Audit Committees should monitor and review the
progress made in implementing audit recommendations. 
1.2 Service managers are responsible for ensuring that agreed actions arising
from Internal Audit and Corporate Fraud reviews are implemented. This
provides assurance that identified control weaknesses have been addressed
and are being managed effectively. 
1.3 All actions are monitored on the Pentana system and service managers are
responsible for updating Pentana as they progress each action. This enables
Internal Audit to monitor progress on a 'real-time' basis and address any delays
in implementation. 
1.4 This report details the position as at 31 March 2025. 
2. Background 
2.1 The last report to the Audit and Scrutiny Committee on 13 March 2025
highlighted that there were 12 outstanding actions at the end of December
2024: Three actions were overdue and the remaining 9 actions had not yet
passed their due date. 
2.2 In addition to these 12 carried forward actions, there have been 15 new
actions agreed, giving a total of 27 actions for review. 
2.3 Services have completed 23 actions since the last report. All Council Services
are required to retain evidence of work carried out in completing their actions and
Internal Audit carries out 'spot-checks' on a sample of completed actions on an
ongoing basis.

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2.4 The remaining 4 actions were not due for completion until after that 31 March
2025. 
3. Proposals 
3.1 It is proposed that the Committee notes the current position with the
implementation of Internal Audit and Corporate Fraud actions. 
4. Implications/Socio-economic Duty 
Financial
4.1 None. 
Human Resources 
4.2 None. 
Legal 
4.3 None. 
Equality/Socio-economic 
4.4 None. 
Climate Change and Carbon 
4.5 None. 
Key Priorities
4.6 The effective implementation of agreed Internal Audit and Corporate Fraud
actions helps to support the efficient delivery of the strategic priorities within the
Council Plan 2023-2028. 
Community Wealth Building 
4.7 None. 
5. Consultation 
5.1 Council Services are consulted during the completion of each Internal Audit
and Corporate Fraud review and have also provided updates on progress
made in implementing action points.

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Mark
Boyd Head of
Service (Finance) 
For further information please contact John McCallum, Senior Manager (Audit, Fraud,
Safety, Risk & Insurance), on 01294 324607. 
Background Papers
None.