Agenda item

The Head of Corporate Assurance submitted a report that set out the annual corporate assurance planning process.

The Audit and Governance Committee was requested to consider key risk and areas of concern where they feel Corporate Assurance coverage may be appropriate.

An indicative Plan would be prepared for consideration by the Committee at the March meeting with any revisions and changes to the Plan being incorporated into the quarterly Progress reports.

Discussion arose regarding planning assurance. It was noted that the Corporate Assurance team are currently consulting with the  Growth and Sustainability directorate regarding the 2024-25 plan. Sometimes areas aren’t included in the plan due to prioritisation of resources and the outcome of research i.e. risks, management assurance, other sources of assurance e.g. peer reviews or external inspections where a regulated service etc.

RESOLVED that:

(i)              Members noted the report and considered potential projects for consideration in the Corporate Assurance Annual Plan for 2024/25;

(ii)            Members should pass nominations for the 2024/25 Corporate Assurance Plan through the Chair for notification to the Head of Corporate Assurance;

(iii)           Members considered the proposed planning process and be satisfied that it is sufficiently robust that it will determine a value-adding assurance plan, informed by risk and through consultation with appropriate senior management; and;

(iv)           Members acknowledged the professional responsibility of the Head of Corporate Assurance (Head of Internal Audit) to ultimately determine the plan of assurance work.