Minutes:
The Head of Internal Audit, Anti-Fraud and Assurance submitted a report outlining the annual audit planning process and consulting the Committee with regard to potential projects for inclusion in the draft Internal Audit Plan for 2022/21.
A key part of the process was to ensure sufficient overall coverage was provided across the Council to enable the Head of Service to give an annual opinion on the effectiveness of the Council’s control, risk and governance arrangements. In addition, and where possible, capacity would be provided for advisory support to management. A detailed 5 year analysis of audit work was provided at Appendix A covering the work undertaken in 2019/20, 2020/21, the current year and possible work for 2022/23 and 2023/24 to assist in the consideration of possible areas for audit coverage.
In the ensuing discussion particular reference was made to the following:
· Various suggestions were made by Members as to other potential areas for inclusion. These would be investigated for possible inclusion and a further update would be provided
· There was a discussion of the way in which Value for Money audits were undertaken and of the differing role of both Internal and External Audit in this area
· The Head of Internal Audit, Anti-Fraud and Assurance briefly commented on the current position with regard to the filling of vacancies in his service following a review as part of a wider Core Directorate restructure. Arising out of this, reference was made to the ways in which vacancies were advertised and to the use of apprenticeships across the Council
RESOLVED:
(i) That the report be noted;
(ii) That, in addition to the suggestions now put forward, Members of the Committee pass any further nominations for inclusion in the 2022/23 Internal Audit Plan through the Chair for notification to Internal Audit or, alternatively, for them to be passed directly to the Head of Internal Audit, Anti-Fraud and Assurance;
(iii) That the Committee is satisfied that the planning process is sufficiently robust that it will determine a value-adding Audit Plan, informed by risk and through consultation with appropriate senior management; and
(iv) That the professional responsibility of the Head of Internal Audit, Anti-Fraud and Assurance to ultimately determine the Plan of audit work be acknowledged.