Agenda item

The Head of Internal Audit will submit a report presenting the indicative Internal Audit Plan for the financial (audit) year 2016/17, describing the rationale and process for setting the plan, the risk assessment process used and how Internal Audit resources are calculated and deployed.

The Head of Internal Audit submitted a copy of the Internal Audit Plan 2016/17 to the Audit Committee.  The report detailed the indicative Internal Audit plan for the Council for 2016/17 which had been compiled in accordance with the Public Sector Internal Audit Standards (PSIAS).

The report indicated that the overall level of resources remained similar to last year and had been developed through extensive consultation and the HoIA indicated that input from SMT and others had been excellent.

The Audit Committee acknowledged the need for the HoIA to exercise his professional judgement during the year to apply the Plan flexibly according to priority, risk and resources available.

RESOLVED:

(i)         That the report be agreed, and

(ii)        That the Audit Committee receive quarterly monitoring reports from the Head of Internal Audit to demonstrate progress against the plan, including information where the Plan has materially varied from the original plan.