Members Present:
Dorinnia Carville, Chair (C&AG)
Rodney Allen (COO)
Suzanne Jones (Director)
Patrick Barr (Director)
Brian O’Neill (Director
Conor McGeown (Director)
Tomas Wilkinson (Director)
Seamus Wade (Director – via Teams)
In Attendance:
Jill Aicken (Head of People & OD) – Agenda item 2
Megan O’Neill (Head of Corporate Services) – Agenda item 3.1
Helen Dodds (Head of Quality and Innovation) – Agenda item 4
Catherine O’Hagan (Audit Manager) – Agenda item 1
Catherine James (Senior Auditor) – Agenda item
Tanya McNally (Secretariat Support)
Apologies:
No apologies were noted.
Declaration of Conflicts of Interest
No conflicts were declared.
Minutes of previous meeting Matters Arising
Minutes of the previous meeting held on 18 August 2026 were agreed and the matters arising noted as updated.
Charlie Kelly (recently appointed HLA) joined the meeting and was welcomed and introduced to the team.
1. Corporate Management Team (CMT) Briefing
Catherine O’Hagan joined the meeting and provided an update on the following key areas from the recent CMT meeting:
• Review of recent QUB and MAC summer interns.
• Agreement for dates when trainees would sit professional exams going forward.
• Future agendas for the Leadership Forum.
• Methods of obtaining information from audited bodies.
• Training needs for members
2. People and OD
Jill Aicken provided an overview of the report presented. The following key areas were discussed:
• Members were reminded again to ensure that all mid-year check-in meetings with staff are completed by 30 September 2026.
• The review of HR policies is nearing completion.
• Recruitment and sickness absence levels.
• Succession planning statistics.
3. Financial Management/Corporate Governance
3.1 Corporate Services Report
Megan O’Neill joined the meeting and briefed members on the Corporate Services report presented. The following key areas were discussed:
Finance
• Budget information to be provided to DoF and NIAAC by 18 September 2026.
• Absence of an agreed Executive budget.
• Contracted out audits being brought back in house.
• Lessons learned following the production of NIAO’s 2025-26 Annual Report and Accounts.
IT
• Members were provided with an update on the recent phishing exercise, plans to run another one soon and the need for all staff to remain vigilant to risks.
• Members received an update on the planned Time and Space training for all staff scheduled for October 2026, and on the upcoming upgrade of the move to the cloud system.
3.2 Register of Interests: SLT / Advisory Board
Rodney Allen provided an update and Members noted that this was now approved and published on NIAO website.
4. Quality and Innovation
4.1 SLT Quality and Innovation Report
Helen Dodds joined the meeting and gave an update on all key areas. Members were asked to ensure all staff have read the Quality Manual and complete the form to indicate this has been done. Members also noted that the Financial Audit Manual was still a work in progress and completion is anticipated at the end of September. SLT also noted their appreciation for the people who have agreed to participate in the testing of the new Audit software. Helen also indicated that she is continuing to meet with Audit Scotland and others regarding a small audit approach and will update SLT in due course.
4.2 Public Reporting – External Quality Reviews
Helen outlined NIAO’s current approach and the approach adopted by both Audit Scotland and Audit Wales. Discussion followed around reviewing NIAO’s current approach and the introduction of an Administrative Compliance Checklist.
4.3 Quality Team Projects
Helen provided the team with an overview of current projects, including new Audit Software, Financial Audit Manual, Small Audit Approach and development of a NIAO Audit Quality Plan.
4.4 Proposed QCR Schedule
Members were updated on the upcoming QCR reviews to be undertaken by ICAEW during their visit from 2 – 13 November 2026.
5. Communications and Engagement
5.1 Corporate Affairs Report
Members noted the report presented, with no significant issues raised.
6. Strategic Projects
6.1 Workforce Planning
Seamus Wade provided an update on the recent ORT meeting, members were very positive with the progression. SLT approved ORT proposals for additional resourcing for contracted out audits being brought in house. SLT also considered other vacancies and made decisions about recruitment. Discussion followed around recruitment for these audits being brought back in-house.
6.2 People Engagement Programme
Rodney Allen provided an update on the People Engagement Programme highlighting that a recent meeting of the Steering Group acknowledged the significant progress made with the Group extending their appreciation and thanks to all staff involved. Members noted the excellent staff video shown at the September Team Brief.
7. Strategic Performance
7.1 Management Information Report – Financial Audit and Public Reporting
A combined report providing a breakdown of the costs associated with financial audits and the costs and timing for completing public reports was presented along with information on 60-day close down of audit files. Members noted the reports presented. Members were reminded again of the importance of accurately recording time within Time and Space and Pentana software and ensuring timesheets are approved promptly.
7.2 Position re Backlog Accounts
Members provided the C&AG with an update on the current position regarding a number of specific backlogged audits, C&AG positively welcomed that these will be significantly reduced by the end of September 2026.
7.3 Policy Review – Quarterly update
Brian O’Neill provided an update on all Circulars and outlined that a paper outlining NIAO’s overall approach to drafting, monitoring and reporting circulars will be provided to SLT.
8. Risk Management
8.1 Corporate Risk Register (CRR)
Catherine James joined the meeting.
The Corporate Risk Register was presented by Conor McGeown, highlighting some minor changes since the August meeting and that a more in-depth review was completed around Risk 4 at a recent SLT meeting. SLT agreed to keep Risks 4 & 5 under review. Following agreement on a small number of amendments to address these points, the Corporate Risk Register was approved.
SLT expressed their thanks to the ongoing work of the Corporate Risk Register Working Group (CRRWG).
9. To note, Upcoming meeting dates:
• ARAC Agenda provided – 28 September 2026
• Advisory Board – 26 October 2026
10. Matters for escalation to ARAC / Advisory Board
Internal Audit Reports
• IT and Cyber Review (Draft)
• Quality Management (Draft)
11. A.O.B
11.1 Matters Agreed at Weekly SLT Meetings
Rodney Allen provided an update on matters agreed at the weekly SLT meetings.
12. Date of Next Meeting – 20 October 2026