Mark Niblock, Chief Internal Auditor, introduced his report that identified the Internal Audit Plan of work for 2020/21.

The report informed that work scheduled for completion had been included to reflect the findings of the extensive planning exercise recently undertaken to ensure the ongoing relevance of risks previously identified, as well as the inclusion of any risks to the organisation that had emerged since the original exercise, or were likely to emerge in the near future.

The report further informed that the updated plan had been presented to Members of the Strategic Leadership Team and approved for implementation.

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 2020/21 (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 Chair sought assurance from the Chief Internal Auditor and the External Auditor that key risks faced by Local Government had been identified as part of the Internal Audit Plan. It was confirmed that such matters formed the basis of regular reports provided by the External Auditor, and Internal Audit Team to Councillors.

Resolved – That the Internal Audit Plan for 2020/21 be endorsed, in accordance with the terms of reference for the Audit and Risk Management Committee.