Minutes:
The Head of Internal Audit, Anti-Fraud and Assurance submitted a report prefacing the Internal Audit Plan for 2021/22 a copy of which was appended. The Plan had been revised following consultation with individual Directorate Management Teams to ensure that it was focused on priority areas and was aligned to the Internal Audit resources available for the remainder of the financial year.
It was noted that the Plan also incorporated advisory and assurance work directly related to Covid 19 (the Council’s emergency response and also recovery and resilience).
Reference was made to the current and future staffing arrangements within Internal Audit and the Head of Internal Audit, Anti-Fraud and Assurance was confident that the Plan could be delivered.
RESOLVED:
(i) That the Internal Audit Plan 2021/22 be approved, acknowledging the need for the Head of Internal Audit, Anti-Fraud and Assurance to exercise his judgement during the year to apply the Plan flexibly according to priority, risk and resources available; and
(ii) That quarterly monitoring reports from the Head of Internal Audit, Anti-Fraud and Assurance continue to be submitted to demonstrate progress against the Plan including information where the Plan has materially varied from the original.