Issue - meetings

INTERNAL AUDIT ANNUAL PLAN 2019/20

Meeting: 11/03/2019 - Audit and Risk Management Committee (Item 64)

64 INTERNAL AUDIT ANNUAL PLAN 2019/20 pdf icon PDF 70 KB

Additional documents:

Minutes:

Mark Niblock, Chief Internal Auditor, introduced his report that identified the Internal Audit Plan of work for 2019/20. Work scheduled for completion had been included to reflect the findings of the extensive planning exercise recently undertaken to identify organisational risk.

 

The Chief Internal Auditor informed that the Internal Audit Plan (the Audit Plan), was prepared annually in accordance with the requirements of the Public Sector Internal Audit Standards, and set out details of the:

 

  • Responsibilities and scope of internal audit
  • Resourcing and delivery of the Council’s internal audit service;
  • Arrangements for reporting internal audit work; and
  • Proposed programme of work for 2019/20 (the Audit Plan). 

 

The Chief Internal Auditor further informed that the Audit Plan contained an explanation of how it had been prepared, a list of proposed review areas for inclusion in the forthcoming year, and how it operated on a 12 monthly cycle in line with professional best practice. He added that this aimed to ensure adequate mitigation of risk, given the dynamic nature and changeable environment the Council was currently working in, with fundamental changes in the way services were being delivered that would undoubtably mean that the Council would face significant and different kinds of risk to those experienced in the past.

 

The Audit and Risk Management Committee was apprised of how assurance options were either already in place, or under development, providing direction for assessments and any actions required to implement necessary improvements. The Chief Internal Auditor highlighted the Plan’s direct link to the Council’s Corporate Risk Register and engagement with Senior Management’s regarding the number of days allocated to each area of audit. He added that engaging closely with other organisational Heads of Audit and internal / external professionals, the audit work also closely followed the Council’s corporate strategies, and policy procedures and public sector standards.

 

The Chief Internal Auditor re-iterated his earlier statement (re: Internal Audit Update) that the allocation of audit days, and resources available to him, were sufficient to adequately undertake the necessary audit functions and to provide his annual internal audit assurance opinion. 

 

A Member expressed their satisfaction with the Audit Plan, endorsing the proposed actions and noted the allocation of ‘contingency days’ allowing flexibility in allocation of resources if required. A Member (and Chair of the Pensions Committee) highlighted his request that a separation of responsibilities be considered when dealing with audits relating to the Pension Fund. The Chief Internal Auditor informed that he would be happy to discuss the matter with the Member. Other Members of the Committee highlighted a need for continued oversight of the Council’s governance arrangements and requested information on the commissioning of pieces of internal audit work. The Chief Internal Auditor informed that the Audit Plan was essentially based upon assessed risk, and input / requests from Councillors. 

 

Resolved – That the work proposed in the Internal Audit Plan 2019/20 be endorsed.