Fife NHS Board
Audit & Risk Committee – 19 May 2016

6a

FTF AUDIT AND MANAGEMENT SERVICES

INTERNAL AUDIT PROGRESS REPORT

PURPOSE OF THE REPORT

  1. The aim of this paper is to brief the Audit & Risk Committee on the completion of the 2015/16 Internal Audit plan, the progress on finalising the2014/15 Internal Audit plan and the commencement of the 2016/17 Internal Audit Plan.

INTRODUCTION

  1. Since the March 2016 Audit and Risk Committee, progress has been made in completing the 2015/16 plan, taking forward the two outstanding audits relating to the 2014/15 plan and commencing the 2016/17 plan.

REPORTS ISSUED

  1. The following audit products, with audit opinion shown, have been issued since the Audit and Risk Committee meeting on 18 March 2016. A summary of each report is included within Agenda Item 6b ‘Summary of Report Content’.
  2. We would like to thank NHS Fife senior management and operational staff for their support and co-operation in helping to deliver the 12 finalised audit reports and 2 reports at draft report stage.

Opinion / Draft Issued / Finalised
B20/15
B31a/15
B11/16
B15/16
B18/16
B19/16
B22/16
B28/16
B30/16
B24/16
B40a/16
B40c/16 / 2014/15
Doctors’ Job Planning, Monitoring Junior doctors Hours and Compliance with EWTD
Use of Taxis
2015/16
Assurance Framework
HSCI – Financial Assurance
Infection Control
Food, Fluid and Nutritional Standards
Fraud & Probity Arrangements
Non SGHSCD Income
Records Management
Financial Management
Departmental Review - Ward 4 QMH
Departmental Review - Ward 41 Planned Care - Vascular / C
C
A
N/A
C
B
A
C
A
A
D
B / 14 April 2016
5 May 2016
10 May 2016
5 May 2016
2 March 2016
6 April 2016
12 April 2016
19 April 2016
27 April 2016
22 April 2016
1 March 2016
5 May 2016 / 9 May 2016
11 May 2016
11 May 2016
11 May 2016
06 April 2016
4 May 2016
19 April 2016
10 May 2016
4 May 2016
27 April 2016
4 May 2016
11 May 2016

DRAFT REPORTS ISSUED

  1. The following reports are at draft report stage:

Draft Issued / Target Audit Committee
2015/16
B40e/16
B31/16 / Ward 15 Emergency Care – Medicine of the Elderly¹
Data Quality / 9 May 2016
13 May 2016 / 19 May 2016
19 May 2016

¹ Completion of B40e/16 has been delayed due to recent ward closures fornorovirus.

WORK IN PROGRESS

  1. The following reflects the work in progress of the 2015/16 plan, where assignment plans

have been approved and target Audit Committee date set:

Audit Committee - Target
B16/16
B06/17
B07/17 / 2015/16
Clinical Effectiveness
2016/17
Annual Internal Audit Report
Governance Statement / 19 May 2016
22 June 2016
22 June 2016

We continue to provide advice and consultation to a number of groups and projects including Information Governance and other significant initiatives. This has included attendance at group meetings, as appropriate, to provide guidance on control and governance issues.

PLANNING COMMENCED

  1. The following reflects audits where risk analysis is currently being undertaken to allow assignment plans to be agreed with appropriate client management:

B13/16 / Strategic Planning
B14/16
B21/16
B25/16
B40b/16
B28a/17
B23/17 / Organisational Performance Reporting
Recruitment Processes
Contract Management
OHSAS
Post Transaction Monitoring
Financial Process Compliance

GOVERNANCE & EQUALITIES

  1. All direct financial, staff or clinical governance implications are being addressed.

MEASURES FOR IMPROVEMENT

  1. Each audit report includes an action plan that contains prioritised actions, associated lead officers and timescales. Progress on implementation of agreed actions is monitored through the NHS Fife Audit Follow Up System and is reported regularly to the Audit and RiskCommittee.

RESOURCE IMPLICATIONS

Financial

  1. There are no direct financial implications.

Workforce

  1. As of 10 May 2016 actual input against the 2015/16 NHS Fife plan stood at 582 days (88%) of the 665 days planned audit input for 2015/16. We can confirm that we will complete audit work sufficient to allow the Chief Internal Auditor to provide his opinion on the adequacy and effectiveness of internal controls at year-end and to provide our External Audit Colleagues with all audit products on which they intend to place reliance.

DELEGATION LEVEL

  1. Progression of the audit plan is undertaken under the supervision of the Chief Internal Auditor. The Fife Team is operationally managed by the Acting Regional Audit Manager.
  2. This paper has been prepared by the Acting Regional Audit Manager in consultation with the Chief Internal Auditor and the Director of Finance.

RISK ASSESSMENT

  1. The work of Internal Audit and the assurances provided by the Chief Internal Auditor in relation to internal control are partof the key assurance sources taken into account when the Chief Executive undertakes his annual review of internal controls and forms part of the consideration of the Audit & Risk Committee and Board prior to finalising the Governance Statement included and published in the Board’s Annual Accounts.
  2. Non-completion of the planned internal audit work would jeopardise the ability of the Chief Internal Auditor to provide this opinion and would therefore impact on the assurance system available to the Audit & Risk Committee, Chief Executive and the Board when considering the internal control framework.

ACTION

  1. The Audit & Risk Committee is asked to
  • Note progress in delivering the Internal Audit Plan for 2015/16, the completion of the Audit Plan for 2014/15 and the commencement of the 2016/17 Audit Plan.

B Hudson BAcc CA

Acting Regional Audit Manager