South West London CCG Annual Report and Accounts 2020/21

• The CCG’s Audit Committee receives progress reports throughout the year and an annual report against each of the standards for commissioners. • There is executive support and direction for a proportionate proactive work plan to address identified risks. • Regular fraud related communications are shared with CCG staff and training is delivered to all staff. • The local counter fraud specialist meets with the director of finance and internal audit to agree tasks to be undertaken as part of the workplan. • The local counter fraud specialist also has regular liaison with the director of finance to discuss any concerns that come to light throughout the year. • A member of the executive team (the Chef Finance Officer) is proactively and demonstrably responsible for tackling fraud, bribery and corruption. There have been no assessments from the NHS Counter Fraud Authority but should one occur an action plan would be taken forward following any recommendation made. Head of Internal Audit opinion F ollowing completion of the planned audit work for the financial year for the clinical commissioning group, the Head of Internal Audit issued an independent and objective opinion on the adequacy and effectiveness of the clinical commissioning group’s system of risk management, governance and internal control. Scope and limitations of internal audit work The organisation has an adequate and effective framework for risk management, governance and internal control. However, our work has identified further enhancements to the framework of risk management, governance and internal control to ensure that it remains adequate and effective. The formation of the opinion is achieved through a risk-based plan of work, agreed with management and approved by the audit committee. The opinion is subject to inherent limitations, as detailed below: • The opinion does not imply that internal audit has reviewed all risks and assurances relating to the organisation. • The opinion is substantially derived from the conduct of risk-based plans generated from a robust and organisation-led assurance framework. As such, the assurance framework is one component that the Governing Body takes into account in making its annual governance statement (AGS). • The opinion is based on the findings and conclusions from the work undertaken, the scope of which has been agreed 146 | NHS South West London Clinical Commissioning Group