South West London CCG Annual Report and Accounts 2020/21

with management / lead individual. • The opinion is based on the testing we have undertaken, which was limited to the area being audited, as detailed in the agreed audit scope. • Where strong levels of control have been identified, there are still instances where these may not always be effective. This may be due to human error, incorrect management judgement, management override, controls being by-passed or a reduction in compliance. • Due to the limited scope of our audits, there may be weaknesses in the control system which we are not aware of, or which were not brought to attention. • It remains management’s responsibility to develop and maintain a sound system of risk management, internal control and governance, and for the prevention and detection of material errors, loss or fraud. The work of internal audit should not be seen as a substitute for management’s responsibilities around the design and effective operation of these systems. • Our internal audit work for 2020/21 has been undertaken through the substantial operational disruptions caused by the Covid-19 pandemic. In undertaking our audit work, we recognise that there has been a significant impact on both the operations of the organisation and its risk profile, and our annual opinion should be read in this context. Factors and findings which have informed our draft opinion Based on the work undertaken in 2020/21 there is a generally sound system of internal control, designed to meet the CCG’s objectives, and controls are generally being applied consistently. Topics judged relevant for consideration as part of the annual governance statement Based on the work we have undertaken to date on the CCG’s system on internal control, we do not consider that within these areas there are any issues that need to be flagged as significant control issues within the Annual Governance Statement (AGS). The CCG may wish to consider the issues raised in the partial assurance internal audit reports highlighted below when determining whether anything should be highlighted within the Annual Governance Statement. The CCG should also consider whether any other issues have arisen as well as recognise the challenging environment within which the CCG is operating, including the results of any external reviews. Annual Report and Accounts 2020/21 | 147