Issue - meetings

The Head of Shared Internal Audit presented this report on the proposed Internal Audit Strategy and Plan for the next six months of the 2022/23 financial year. The report also included a progress update from the past six months’ work, the current opinion on the internal control environment, guidance and risk management arrangements and finally the Charter and Code of Ethics.

The Head of Shared Internal Audit explained that he regularly liaised with the Head of Finance to provide updates on work that was being carried out and ensure that work was being properly prioritised. He also aimed to avoid duplicating the work of the External Auditors.

Carbon management audit

The Head of Shared Internal Audit noted that 3.5% of global carbon emissions were due to data processing and it was important to assess the Council’s own data processing emissions and investigate ways in which this could be reduced.

Future audits

The Head of Shared Internal Audit informed the Committee that an audit of the Council’s Customer Portal was on the forward plan for the end of 2022/2023, as was an audit of budgetary controls. An audit of the Council’s land ownership was scheduled for 2023/2024.

By affirmation the Committee agreed to approve

A)        The draft Audit Plan and Strategy; and

B)        The supporting Charter and the Code of Ethics.