Decision details

Internal Audit Plan and Charter 2019/2020

Decision Maker: Audit Committee

Decision status: Recommendations Approved

Is Key decision?: No

Is subject to call in?: No

Decision:

The Assistant Director of the South West Audit Partnership (SWAP) introduced this report, that set out a summary of the proposed audit coverage that the internal audit team planned to deliver throughout the 2019/202 financial year.

 

Members noted that in order to develop an appropriate risk-based audit plan, SWAP had held meetings and consulted with the Council’s senior leadership team management, as well as reviewing key documentation, in order to obtain an understanding of the organisation’s strategies, key business objectives, associated risks, and risk management processes.

 

Member considered the report and there was a question about the order in which the Audits would be processed and it was explained that Audits were allocated in sequence at a time judged to be most appropriate. In addition it was explained that if a high priority Audit emerged this could change as a low priority Audit could be deferred. It was confirmed that the Audit held some spare capacity and the current resources were thought to be adequate. All audit days had been allocated.

 

There was a question about the Audit sponsor and it was stated that this referred to the designated manager with overall responsibility for that area. This person would help to shape the scope of the work but would not then be involved when the Audit progressed.

 

Members asked about how SWAP liaised with Officers to plan the Audit for the coming year and it was noted that the process for putting the plan together began last January. The Auditors met with the Council’s Senior Leadership Team (SLT) and they reviewed the Strategic Risk Register and Corporate Plan and national issues were all considered. It was acknowledged there were many possible areas that could be Audited and the chosen Audits would reflect and follow on from previous year’s work.

 

Members sought and received assurance there was appropriate staffing, and Members noted that interaction with strategic managers was on-going. The Plan was flexible and liaising with SLT occurred on a quarterly basis and was reviewed during the year. New Audits could be added to focus on emerging high-risk areas and there was capacity to deal with the unexpected. It was also suggested that being ‘Audited’ was now viewed as a positive intervention.

 

The Committee welcomed the report.

Publication date: 30/05/2019

Date of decision: 28/03/2019

Decided at meeting: 28/03/2019 - Audit Committee

Accompanying Documents: