The Head of Mid-Kent Audit Partnership introduced her report summarising the risk assessment and consultation process undertaken by Internal Audit to compile the programme of work that would lead up to the 2024/25 Head of Internal Audit Opinion.  It was noted that:

·  The purpose of the Internal Audit and Assurance Plan was to provide adequate coverage of audits to deliver the annual Head of Internal Audit Opinion at the end of the financial year.  The Public Sector Internal Audit Standards required audit planning to be built upon a risk assessment considering internal and external risks, including global and sector risks.  When compiling the Internal Audit Plan, these risks were assessed along with other factors such as corporate priority, previous results, and the time since the last review.  Organisational knowledge and the outcome of discussions with the relevant Officers would also feed into production of the Plan.

·  In terms of resourcing the Internal Audit Plan, Mid-Kent Audit had been through a period of significant staffing change.  There were still some vacant posts within the team following a recruitment campaign.  A further recruitment campaign would commence shortly, and the opportunity would be taken to use contractors where necessary to bridge the resource gap.

·  The Internal Audit Plan included details of how each of the audits would be delivered and the assurance themes that the audits were categorised under together with details of the planned audit engagements for the year ahead.  There were audits covering the Council’s financial systems, governance, infrastructure, operational services, and people policy.  It was considered that this represented a sufficiently broad range to deliver a balanced audit opinion at the end of the year.

In response to questions by Members, the Head of Mid-Kent Audit Partnership advised the Committee that:

·  Elections Management should have been an audit delivered during the last financial year, but due to electoral law changes and some constraints within the Electoral Registration team, it was considered more appropriate to move the project into 2024/25.  The Electoral Services Manager had suggested that the audit take place after the May elections and before the general election to provide the assurance that the changes introduced by the new legislation had been implemented.

·  The intention was to deliver as many of the planned audit projects as possible to provide the optimal level of coverage to give the annual Head of Internal Audit Opinion at the end of the financial year.  Information relating to the prioritisation of audit projects would be included in future progress reports.

RESOLVED:

1.  That the Internal Audit and Assurance Plan for 2024/25 at Appendix 1 to the report of the Head of Mid-Kent Audit Partnership be approved with a delegation to the Head of Mid-Kent Audit Partnership to keep the Plan current for in-year emerging risks as set out in the report.

2.  That the Head of Mid-Kent Audit Partnership’s view that Internal Audit currently has sufficient resources to deliver the Plan and a robust Head of Audit Opinion be noted.

3.   That the Head of Mid-Kent Audit Partnership’s assurance that the Plan is compiled independently and without inappropriate influence from management be noted.