Issue - meetings

Internal audit annual report 2021/22

Meeting: 05/07/2022 - Joint Audit and Governance Committee (Item 19)

19 Internal audit annual report 2021/22 pdf icon PDF 365 KB

To consider the report of the Internal Audit Manager.

Additional documents:


The internal audit manager introduced the report, and explained that this annual report summarised the work carried out during the 2021/22 financial year. The committee was advised that twenty-one audits had been completed, with six in draft report stage awaiting management responses. Of the twenty-one audits, eight related to key financial audits. During the year, a total of thirteen audits were either deferred or not performed with the reasons being outlined in the report. The internal audit manager concluded by confirming that two key performance targets were achieved for operational and financial audits.


The committee asked a question seeking clarification on the time spent on audits. The internal audit manager confirmed that this is due to several factors including, delays in receiving audit information, additional audit testing, and the fact that budgeted hours are a best estimate of audit time needed. Hours spent on individual audits are regularly reviewed by the internal audit manager and auditors to understand reasons for overruns and to ensure budgeted hours are adjusted for future audits as needed. Additionally, the committee asked the manager on the status of current staffing in the internal audit team. The internal audit manager responded that the team was at a full complement with three auditors and an internal audit manager.


The committee sought clarification on the variance in lost days. The internal audit manager confirmed that lost days related to sickness, and other unplanned leave. A second question from the committee followed seeking information on the variance of 579 planned audit allocation days to 436 days carried out. The internal audit manager responded by explaining that chargeable day decreases had occurred due to unplanned lost days, and a slight increase in administration time.


RESOLVED: to note the internal audit annual report – 2021/22.