Minutes:
Members received the report of the Head of Internal Audit, Anti-Fraud and Assurance to advise of the proposed Internal Audit Plan for 2023-24. The plan had been drafted, following consultation with individual Directorate Management Teams (DMTs), Senior Management Team (SMT) and the Audit and Governance Committee, to ensure that the plan was focused on priority areas. The consideration and approval of the audit plan was one of the key responsibilities of the Audit and Governance Committee.
RESOLVED:-
1. That the draft Internal Audit plan 2023-24 is approved, acknowledging the need for the Head of Internal Audit, Anti-Fraud and Assurance to exercise his professional judgement during the year to apply the Plan flexibly according to changes in priority, risk and the audit resources available; and
2. That the Committee were to receive quarterly monitoring reports from the Head of Internal Audit, Anti-Fraud and Assurance to demonstrate progress against the plan including information where the plan had materially varied from the original plan.