Decision details

The SIAS Client Audit Manager presented a report in respect of the SIAS Annual Assurance Statement and Annual Report 2021/22.

In response to a number of Member questions, the SIAS Client Audit Manager stated that:

·            he accepted that the report was of a technical nature, and would endeavour to remove as many technical terms as possible from future versions;

·            the efficiency/effectiveness of audits generally depended on the adequacy of audit fieldwork, which was led by an evidence-based approach.  Audits were also subject to an internal quality review, as were any judgements made;

·            in Paragraph 1.3 of the report, the phrase “business as usual” referred to the situation going forward, rather than suggesting that the Council had returned to its pre-pandemic position;

·            he would ensure that the abbreviations “C, H, M and NA” shown in the Audit Plan (Appendix A) were explained earlier in the document in future versions; and

·            in Paragraph 3.5 of the report, the Landlord Health and Safety Follow up audit did include Council tenanted and leasehold properties.  It covered areas of building compliance, such as gas, electrical and water safety.

In relation to the cancelled IT Resilience audit, the Strategic Director (CF) advised that it was hoped that the resilience of the shared IT service would be addressed via the recently established Joint SBC/EHC ICT Executive Committee.

It was RESOLVED:

1.          That the Annual Assurance Statement and Internal Audit Annual Report 2021/22 be noted.

2.          That the results of the self-assessment required by the Public Sector Internal Audit Standards (PSIAS) and the Quality Assurance and Improvement Programme (QAIP) be noted.

3.          That the SIAS Audit Charter, as attached at Appendix D to the report, be approved.

4.          That it be confirmed that the scope and resources for internal audit were no subject to inappropriate limitations in 2021/22.