Decision details

The Committee received a report (a copy of which is appended in the Minute Book) presenting a summary of the work undertaken by the Internal Audit Service since the Committee last met in June 2026.

The Audit Manager, Alastair Foster of RSM introduced the report.

In response to questions from the Committee the Internal Audit Manager drew attention to the fact that some residual risk would remain where recommendations had not yet been fully implemented. However, recent reviews had identified occasions where original target dates had been overly ambitious or impractical. In such circumstances, revised implementation timescales had been agreed to ensure that improvements were delivered effectively rather than simply meeting deadlines.

The Executive Councillor for Finance and Resources welcomed the progress that had been made and emphasised that, whilst timely implementation remained important, priority should be given to ensuring that actions were properly embedded and delivered to an appropriate standard.

The Committee sought assurance that the relationship between the Council and the Internal Audit provider remained effective and that opportunities existed for knowledge sharing and development of internal capacity. The Audit Manager advised that regular meetings took place between Internal Audit and Officers, including weekly liaison meetings. In addition, arrangements had recently been agreed for a member of the Council's internal team to shadow audit work undertaken by RSM in order to support skills transfer and organisational learning.

In response to questions from the Committee, the Audit Manager advised that there had been some capacity pressures and instances where debrief meetings had been postponed. However, no significant concerns existed regarding cooperation from services and there were no issues requiring formal escalation. He noted that a range of factors informed the prioritisation process and that recommendations were assessed according to the level of risk they posed to the Council. Both Officers and the Committee played a role in determining priorities within the annual Internal Audit Plan.

The Corporate Director – Finance and Resources advised that some requests for revised implementation dates had arisen following a review of outstanding actions undertaken after her appointment. In a number of cases, while deadlines may technically have been achievable, the associated work could not have been completed effectively within the timescales originally set.

The Audit Manager confirmed that adequate resources were in place and expressed confidence that the full work programme of reviews would be delivered. Members noted that some audits would commence later in the municipal year but were expected to conclude within planned timescales.

The Executive Councillor for Finance and Resources recognised that the substantial number of recommendations identified through recent audit work demonstrated robust scrutiny and provided a clear basis for driving further improvements. Members emphasised the importance of not only identifying weaknesses but also ensuring that agreed actions were implemented and embedded across the organisation.

Whereupon, it was

RESOLVED

that the Committee commented on and noted the update on work undertaken by Internal Audit to date.