Item 3

3. INTERNAL AUDIT REPORTING

3.1 INTERNAL AUDIT REPORTS
Members considered the Internal Audit Report on Core Financial Systems from the 2023/24 internal audit plan. CRobertson highlighted a number of key points within the report.

In discussion the following matters were raised:
Members were advised it was a deliberate choice for core financial systems to be the first audit undertaken by BDO, in order to gain a fresh opinion. Both JMcNellis and James Gray (JGray) agreed it was encouraging to receive substantial assurances.
Members welcomed the inclusion of a list of good practice.
Members questioned whether there was any scope for data cleansing and JGray advised the number of bank accounts had reduced substantially. Members heard the introduction of P2P has reduced suppliers and work continues to move to digitisation, however there will still be multiple bank accounts due to the organisation size.
Members sought an update in respect of progress of actions, and heard further work was required to review exceptions to ensure no duplicate payments. Members were advised Police Scotland were confident timescales would be met.

The Committee RESOLVED to:
NOTE the report.