Issue - meetings

The purpose of this report is to present the Internal Audit Strategy and Annual Internal Audit Plan for 2020/21 to the Committee.

Witnesses:

Russel Banks, Chief Internal Auditor

Key points raised during the discussion:

1. The Chief Internal Auditor introduced the report and informed Members that it was an annual report which included the Internal Audit strategy and work plan. The report outlined key elements of how Internal Audit approached work, a detailed work programme for the year and the Internal Audit Charter. Members noted that, due to COVID-19 and the need for Internal Audit officers to support front line staff, the work plan had not yet begun and that it was expected to be updated to reflect the current situation and additional work caused by the pandemic. An updated plan would be brought to the Audit and Governance Committee for consideration.
2. Members stated that during the course of the last five years there had been a significant decline in the number of Audit days in the plan. Officers were asked whether this was due to the amount of work or a decline in resource. Officers responded that there had been some reduction in Audit days due to savings plans however days had also reduced due to Internal Audit incorporating more efficient ways of working. The Chief Internal Auditor confirmed that he was comfortable with the number of Audit days available.

3.     In regards to recent changes due to the COVID-19 situation, Members highlighted the need for Internal Audit to look into areas where new processes were implemented rapidly to ensure no mistakes were made. Officers confirmed that Internal Audit had been very responsive to requests for advice from different parts of the council and planned to revisit all areas to consider what processes would be in the future.

4. Members requested that the recommendations in the report reflected the need for the Committee to consider an amended Internal Audit and Corporate Fraud Plan due to the current COVID-19 situation. This was agreed and amended recommendations are included within these minutes.

Action/Further information to note:

None.

RESOLVED:

Members considered the contents of the report and Appendices, and approved the:

·        The Internal Audit Strategy (Annex A)

·        The Internal Audit Charter (Appendix B)

Members noted the Internal Audit and Corporate Fraud Plan (Appendix A) and, due to changes caused by the COVOD-19 situation, agreed to consider a full amended plan in the second half of 2020. An update on the situation would also be brought to the next Committee meeting.