To consider the Audit Manager’s Report No. AUD 20/06 (copy attached), which describes the work carried out by Internal Audit for quarter 1 and the update to the expected deliverables for quarter 2.

The Committee considered the Audit Manager’s Report No. AUD20/06 which provided an update on work carried out by Internal Audit for quarter 1, including the work slipped from quarter 4 2019/20, and the expected deliverables for quarter 2.

The Audit Manager responded to queries on ‘Timing of Invoice Issue’ and ‘Changes to Insurance Requirements’.  In respect of compliance with the Payment Card Industry Data Security Standards (PCI DSS) in relation to a card terminal at Princes Hall, the Executive Head of Finance would provide Members with a written response on this matter.

RESOLVED: That the audit work carried out in quarter 1 2020/21, including work slipped from quarter 4 2019/20, and the expected deliverables for quarter 2 2020/21, as set out in the Audit Manager’s Report No. AUD20/06, be noted.

To consider the Audit Manager’s Report No. AUD 20/04 (copy attached), which describes the work carried out by Internal Audit for quarter 4 and the changes required to deliverables due to the current Covid-19 situation.

The Committee considered the Audit Manager’s Report No. AUD20/04 which provided an update on work carried out by Internal Audit for quarter 4 and the changes required to deliverables due to the current Covid-19 situation.  The Committee noted the need to change work priorities to focus on assurance work around the payment of grants to businesses and to provide general advice to the organisation, and also noted the adjustments to the previously communicated deliverables for quarters 1 and 2.

One member was concerned that the assurance ratings given by Internal Audit to the fees and processing of records in relation to taxi licensing did not fully take into account the reputational risk to the Council of the high percentage of errors. The Committee was assured that actions had been taken to improve the systems used and that this was an area of work that managers had acknowledged required further attention.

RESOLVED: That the audit work carried out in quarter 4, including work slipped from quarter 3, and the expected deliverables for quarters 1 and 2, as set out in the Audit Manager’s Report No. AUD20/04, be noted.