internal audit activity report - West Midlands Police and Crime ...

Internal Audit Activity Report 31 st May 2012
of course. The exception to this where a review gives an “inadequately controlled”
assurance opinion when the full report will be made available to the committee to
enable members to fully understand the reasons why this opinion has been given and
the implications for the Authority. A summary of the audit opinions and
recommendation descriptions at Appendix 3.
Overall Opinion on Control Environment 2012/13
5. An audit opinion is provided as part of each Internal Audit report. It is derived from the
work undertaken during the audit review and is intended to provide assurance about
the internal controls in place in that system or particular Force / Authority activity. The
Internal Audit work to date has covered a number of areas across the Force / Authority.
The assurance provided by this work is as follows in Table 2:
Assurance provided Q4 Q3 Q2 Q1
Year to
Date
Well Controlled 1 1
Controlled 1 1
Controlled, but needs
improvement
7 7
Inadequately Controlled 0 0
Number of reviews reported 9 9
Table 2
6. A number of recommendations have been agreed as part of each review completed to
date. However, no major areas of concern have been highlighted as a result of the
Internal Audit reviews completed to the end of May 2012. In each case appropriate
action and a timescale has been agreed with senior managers across the Force /
Authority to implement the recommendations made. Progress in implementing agreed
recommendations will be monitored and reported accordingly. As a result of the
reviews completed recommendations for improvement have been agreed with
management where necessary and is summarised in Table 3 below under the following
categories.
3