This report provides an update on key findings emanating from Internal Audit reports issued since the last quarterly progress report.

The Committee considered a report providing an update on the key findings emanating from the Internal Audit reports issued for the period 1 April to 30 June 2024 (Quarter 1).

The report summarised the findings, recommendations and management actions that had been put forward for each audit review and stated the overall assurance opinion level given by the Internal Audit team. A total of three audit reviews had been finalised in the period, as follows:

• Homelessness (Reasonable Assurance opinion given);
• Subject Access Requests (Reasonable Assurance opinion given);
• Cyber Security ‘follow-up’ (Reasonable Assurance opinion given).

The report also detailed the audits that were currently in progress and gave a summary of investigations work that would be taking place in the 2024/25 financial year.

Resolved:       That the audit findings be noted, and the recommendations and management action underway, as set out in the Internal Audit & Investigations 2024/25 Quarter 1 Update Report, be endorsed.