Internal Audit Reviews
Internal Audit is an independent function that reviews the IJB's activities to make sure best practice in governance and management are being followed; and assess the adequacy of management of existing risks, helping to ensure that IJB is achieving its goals and outcomes. Internal Audit provides an assurance function giving an independent, objective and evidence-based opinion. In 2023/24, Audit Glasgow (Glasgow City Council) is responsible for this function. They create an annual audit plan based on identified risks and the work of Directors and other auditors, including the IJB’s external auditor, Audit Scotland, and NHS Shetland’s Internal Auditors, Azets.
Delayed Discharges from Hospital
The Internal Audit Review of Delayed Discharges from Hospital took an overview of the arrangements for managing delayed discharges from hospital.
This audit found a reasonable level of assurance based on the audit work carried out. The audit identified some scope for improvement in the existing arrangements, and provided three recommendations (2 medium and 1 low).
The report can be read here - CC-01-24- Appendix 1 - Shetland IJB Delayed Discharges Report