Issue - meetings

The Head of Shared Internal Audit, presented this report which included both the proposed Internal Audit Annual Plan and Strategy for the next six months and a progress update of the work carried out in the previous six months.

Delivery

The Head of Shared Internal Audit explained how the team had continued to deliver audits during the Covid-19 pandemic which had reduced the number of reviews completed in the last six months.

Progress update

The Head of Shared Internal Audit explained that the two limited assurance reviews had been in Planning and had been discussed by the Scrutiny and Overview Committee. In response to questioning, the Head of Shared Internal Audit agreed that the follow-up was prioritised in the plan, and was expected to be reported to the Scrutiny and Overview Committee.

Fixed Asset Register

The Head of Shared Internal Audit reported that an audit of the Fixed Asset Register was planned in the next 12 months, but on the request of the Chair he agreed that this could be brought forward. He would discuss the approach with the Chief Finance Officer.

Resources for Internal Audit

In response to questioning, the Head of Shared Internal Audit stated that there were appropriate resources available for the Council’s current internal audit function plan.

National Fraud Initiative and benchmarking

Councillor Mark Howell enquired if the Council compares its performance with those of other similar sized authorities. The Head of Shared Internal Audit replied that Shared Internal Audit had comparable data from its two local authorities and experience of other Councils. He concluded that the results and the data was consistent.

Impact of Covid-19

The Head of Shared Internal Audit reported that the shared audit service had responded well to the challenges created by the Covid-19 pandemic. Any audits which required a physical presence would be affected, however the team was already experienced at delivering work remotely.

The Committee Approved the draft Audit Plan and Strategy and the supporting Charter and Code of Ethics.