COGTA ANNUAL REPORT 2020

10. INTERNAL CONTROL UNIT During the current reporting period, the Governance unit was involved in the following activities: Monitoring the implementation of controls in resolving the internal and external audit findings; Assessing the drivers of key controls and monitoring progress in the implementation of controls; and

Assisting the Department in the development of Standard Operating Procedures. 11. INTERNAL AUDIT AND AUDIT COMMITTEES

Internal Audit Objectives Gauteng Audit Services (GAS) provides internal audit services to all Gauteng Provincial Government Departments. The objective of GAS is to promote sound corporate governance in the Province through ensuring effective internal control environment. Key Activities of Internal Audit Consulting/advisory Internal Audit plans were developed by Gauteng Audit Services (GAS) and approved by the Audit Committee which exercises oversight on the activities of GAS. The internal audit activities were as follow: • IT Audit Services; • Performance Audit Services; and • Risk and Compliance Audit Services.

Summary of work done by Internal Audit

COGTA Internal Audit Activities 2019/20

Audit Status/Report

Opinion Indicator

IT Audit Services

1.

Data analysis- SCM / HR / FIN (Q2)

Issued

Consultancy, no audit opinion expressed Consultancy, no audit opinion expressed Consultancy, no audit opinion expressed

2.

IT risk assessment

Issued

3.

Data analysis- SCM / HR / FIN (Q4)

Issued

Performance Audit Services

4.

Follow-up audit on transfer of grants to Merafong municipality (Disaster Management Grant) Performance Information audit /Performance of the department against predetermined objectives.

Issued

Adequate but ineffective

5.

Issued

Adequate but ineffective

Risk & Compliance Audit Services

6.

Supply Chain: Tenders, Contract Management and Procure to Pay

Issued

Adequate and Effective

7.

Follow Up AG Findings

Issued

Adequate but ineffective

G A U T E N G P R O V I N C I A L G O V E R N M E N T I C O- O P E R A T I V E G O V E R N A N C E A N D T R A D I T I O N A L A F F A I R S ANNUAL REPORT 2019/20 74