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City of Glasgow College Annual Report & Accounts 2019-20

Review of 2019-20

Internal Audit

The College's Internal Auditors were Henderson Loggie,

who have been contracted to undertake this role from 22

September 2016 for 4 years, with an option to extend a

further year. The role of the internal auditor is to provide

an independent, objective assurance and consulting

service. This is designed to improve performance, enhance

processes, add value, and improve the College's operations

across the full range of the College's activities and functions.

The auditor's approach is to help the College accomplish its

objectives by bringing a systematic, disciplined approach to

evaluate and improve the effectiveness of risk management,

control, and governance processes, as well as advise

best practice gained from the auditor's experience across

sectors.

In March 2017, Henderson Loggie had provided the

Committee with an Audit Needs Assessment (ANA),

including a proposed internal Audit Plan covering the period

2016 - 2020. The ANA was prepared following a review of

previous internal and external audits and related documents,

and in consultation with a number of College managers. This

assessment informed the Internal Audit plan which specified

audits of particular areas of College activity throughout the

period of the plan.

Internal Audit Reports

The Internal Auditors reported on the following areas in the

course of 2019-20:

• Student Recruitment Targets: Assurance level - Good,

with one low priority action agreed, to put in place robust

controls to ensure that all enquiries made via the website

"contact a lecturer" function are answered promptly via an

additional "shared mailbox" email address.

• Student Fees: Assurance level - Satisfactory. In this

report the auditors reported on the College's student fee

raising processes which the ANA had identified as an area

where risk can arise. Three low level recommendations

were agreed, to ensure correct fee calculation and

consistency with Unit-E systems, improvements to Unit-E

records of faculty information, and improvements to

records of invoicing and payment details.

• Quality Assurance and Improvement: Assurance level -

Good. One low priority action was agreed to improve the

recording of Performance Action Group plan adjustments

at PAG meetings.

• Staff/Organisational Development: Assurance level -

Good. Three low level recommendations were agreed:

to improve departmental induction records, ensure

completion of initial employee mandatory training and

integration within 12 weeks, and improved assessment of

training impact on performance.

• 2018-19 Student Activity Data. in line with Credits Audit

Guidance, a review of systems and procedures used

by the College in compiling the College student activity

data return for 2018-19 was undertaken. The auditor's

opinion confirmed that the returns had been compiled in

accordance with all relevant guidance, and that adequate

procedures were in place to ensure the accurate

collection and recording of the data. On the basis of audit

testing, the internal auditors provided the SFC reasonable

assurance that the FES return contained no material misstatement. No recommendations

were suggested.

• Business Continuity: Assurance Level - Good. In

2019, the College completed a major revision and

development plan for business continuity, involving an

external specialist consultant. This was a very positive

audit report, with significant strengths identified related

to departmental Business Recovery Plans, reflecting

recognised good practice as published by the Business

Continuity Institute. One low level recommendation was

agreed.

• Payroll: Assurance level - Good. This was another

positive report, across 11 audit objectives relating to the

expenditure of £53m of staff costs. Just one low level

recommendation was proposed and agreed, and ten key

strengths identified.

• Risk Management: Assurance Level - Good. This

audit examined the corporate procedures in place

to assess and minimize strategic risk, benchmarked

against good practice guidance. The audit found that

a robust risk management framework was in place,

exhibiting most aspects of good practice. Two low-level

recommendations were agreed.

• Procurement and Creditors Purchasing: Assurance

Level - Satisfactory. This review was not included in

the original audit strategic plan and was added into the

Annual Internal Audit Plan for 2019/20 at the specific

request of the Audit and Assurance Committee, following

the significant fraud identified by the College during 2019.

The audit found five areas to be graded Satisfactory, and

three as Good, with seven key strengths identified, and

nine low level recommendations overall.

• Web-based services: Assurance Level - Satisfactory.

This report related to the range of web-based systems

and services used by staff and students of the College,

including Connected, the College website, MyCity,

Enquirer, and the Library Management System. Seven low

level improvement recommendations were agreed.

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