Issue - meetings

The Interim Head of Audit Partnership introduced his report setting out the Internal Audit and Assurance Plan for 2022/23 and summarising the risk assessment and consultation process undertaken by Internal Audit to compile the programme of work that would lead up to the 2022/23 Head of Internal Audit Opinion.

The Interim Head of Audit Partnership advised the Committee that:

·  The Internal Audit and Assurance Plan for 2022/23 was a living document which needed to be flexible and responsive to emerging and changing risks throughout the year.  For example, the knock-on impact of the situation in Ukraine on Council services could be quite significant and quite quick in coming to fruition.

·  The programme of work was wide-ranging and included two projects suggested by Grant Thornton (Capital Projects Funding and the Asset Register).  Some areas had not been looked at for some years, but most of the projects had been included through discussions with senior management.

The Interim Head of Audit Partnership took the opportunity to introduce Mr Andy Billingham, the Interim Audit Manager, who would be working with him on the delivery of the Plan.

In response to questions, the Interim Head of Audit Partnership explained that:

·  The remit of Internal Audit was to look at everything, not just the financial aspects of the Council.  This was why Economic Development and Workforce Planning had been included in the Plan.

·  In terms of whether all of the high priority and medium priority projects included in the Plan required Internal Audit attention, it was a balancing act with finite resources.  Economic Development and Workforce Planning provided a good litmus test of other things going on, so he was minded at this stage to say that they should stay in the Plan.

·  The Plan would be kept under review to ensure that it remained relevant throughout the year.

·  Capital Projects Funding was provisionally planned to be one of the earlier audits and he would take into account the suggestion that the list of projects within the Capital Programme be prioritised with worst-case scenarios and a list of assumptions.

RESOLVED:

1.  That the Internal Audit and Assurance Plan for 2022/23, attached as Appendix 1 to the report, be approved and that the Head of Audit Partnership be given delegated powers to keep the Plan current for in-year emerging risks.

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