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The Internal Audit Manager introduced the report of the Chief Internal Auditor which presented the Internal Audit Plan for 2024-25 in accordance with the requirements of the Public Sector Internal Audit Standards (PSIAS). It was reported that the proposed scheduled work within the plan reflected findings of an extensive planning exercise to ensure relevance of risks previously identified.  In addition, risks to the organisation that had emerged since the exercise was undertaken or were likely to emerge in the near future were included. It was noted that the plan was intentionally not as detailed regarding specific audits, to ensure that it remained dynamic and flexible.  This approach would allow for emerging risks to be incorporated and targeted work into the highlighted areas to be undertaken in year.

Members discussed the practical arrangements involved in the delivery of the plan. The Internal Audit Manager confirmed that the service reviewed planned work on a quarterly basis to ensure sufficient resource and time were allocated, which allowed new risks and requests to be incorporated throughout the year. It was noted that the Chief Internal Auditor would report to committee any significant changes to the plan.

Members also discussed the proposed areas of work in detail. Members highlighted work relating to regeneration projects and governance as an area of importance due to identified risks of delivery of projects, risks of clawback and Local Plan implications. In addition, Members highlighted outcomes of corporate procurement and SEND audits as other areas of importance.

Resolved – That the work proposed in the Internal Audit Plan for 2024-25 be endorsed, acknowledging its flexible and dynamic nature to reflect the evolving corporate risk dynamic, in accordance with the terms of reference for the Audit and Risk Management Committee.