Further to minute 69 of the meeting held on the 20th March, 2019, the Head of Internal Audit and Corporate Anti-Fraud will submit a report on the finalised indicative Internal Audit Plan for 2019/20.
Minutes:
Further to Minute 69 of the meeting held on the 20th March, 2019, the Head of Internal Audit and Corporate Anti-Fraud submitted a report on the finalised indicative Internal Audit Plan for 2019/20.
The report outlined the background to the preparation of the Plan and its key aspects , the type of work to be undertaken and the allocation of available resources together with the chargeable dates with comparisons to previous years.
Following approval, the Plan would be subject to ongoing review in order to address new and emerging risks. The progress of the Plan would also be regularly monitored as part of the Internal Audit’s Performance Management arrangements and any amendments in terms of unplanned, deleted or deferred work would be reported to this Committee.
In the ensuing discussion particular reference was made to the following:
· Recent staffing changes and the impact this would have on the implementation of various elements of the Plan
· The allocation of, and rationale for, additional resources/days allocated for audit work for the Council
· The current situation with regard to the broader client base/external organisations
· The arrangements for the audit of the Glassworks Phase II Governance Review
· Reference was also made to the support given by Ms J Race (Principal Auditor) for her work in support of the Fire Authority
RESOLVED:-
(i) That the finalised indicative Internal Audit Work Plan 2019/20 be approved acknowledging the need for the Head of Internal Audit and Corporate Anti-Fraud to exercise his professional judgement during the year to apply the Plan flexibly according to priority, risk and resources available; and
(ii) That the Committee receive quarterly monitoring reports from the Head of Internal Audit and Corporate Anti-Fraud to demonstrate progress against the Plan including information where the Plan has materially varied from the original Plan.