Issue - meetings

To consider a report of the Deputy Chief Executive (and Section 151 Officer)

The report sets out the progress made by internal audit against the Risk Based Internal Audit Plan originally approved by the Audit Committee in March 2023.

Audit Committee is requested to note the contents of the Internal Audit Progress Report.

Officer contact: John Pearsall on 474 4033 or Email: John.pearsall@stockport.gov.uk

The Deputy Chief Executive (and Section 151 Officer) submitted a report (copies of which had been circulated) which set out the progress made by internal audit against the Risk Based Internal Audit Plan originally approved by the Audit Committee in March 2023.

The following comments were made/issues raised:

·         Members asked how it was determined which projects were to be audited?

·         Members noted that the Audit team were in need of more staff and that there was a plan in place to address this.

·         In response to a Member question, Audit Committee was advised that the team may get involved at colleague’s request with investigations relating to potential fraud or impropriety, there was always an element of contingency, and the challenge came when the team were asked to do a piece of work with no end date.

·         As less Risk Assessments were to be carried out this year, did Members need to be concerned?  Audit Committee was advised that some areas were not in a position to be audited just yet and that the focus was to be on high-risk areas.

·         With regard to the school’s audit, Members asked what was meant by ‘moderate’ in terms of what was found.

RESOLVED – That the report be noted.