The Head of Internal Audit presented the Internal Audit Report 2021 to provide assurance on the councils-controlled environment. Reasonable assurance was provided based on the work undertaken, noting that 33 assurances were provided, 8 of which were limited assurances detailed in table 3 of the report.

Cybersecurity, DBS and CMS2000 which were issued in May and June have been finalised this year. The number of fraud cases that have been investigated this year were updated.

In response to member questions the Head of Internal Audit confirmed that in relation to prepaid cards and the extent of any losses actions have been taken since reported in Table 3.  Further testing on prepaid cards will ensure actions have been implemented included within an update on fraud cases investigatedthis year.

In response to the member’s questions on recovering losses and a demonstration of the monies that exists in prepaid card accounts and when audited assurances will be provided during final approval of the accounts. The Head of Internal Audit confirmed there were no significant financial loss as the prepaid cards with monies had not been activated or used and due to no financial losses it was reported as procedural issue raised on audit.

The Head of Internal Audit will update the members on the reconciliations between the two systems and the assessments made during past audits.

The Head of Internal Audit explained to committee that actions had been implemented with an outstanding query on procedures to be signed off. Further training has been offered to staff during heightened times of cyber security, strengthen of firewall have been implemented and that HR have a list updated monthly made available to management.

Outgoing External Audit partner Suresh Patel presented Partner and Audit Manager Elizabeth Jackson and Ian Young to replace Simon Mathers.

RESOLVED

The Committee reviewed and commented on the Internal Audit Annual Report 2020/21