Issue - meetings

FSD 18022

The Annual Internal Audit Plan report—2018/19 was written by David Hogan, Head of Audit.

The Public Sector Internal Audit Standards (PSIAS) refer to the need to produce a risk-based Internal Audit Plan. This should take into account the requirement to produce an annual audit opinion and report that can be used by the Council to inform the Annual Governance Statement. The annual audit opinion must conclude on the overall adequacy and effectiveness of the Council’s framework of governance, risk management and control. To support this, the risk-based plan needs to include an appropriate and comprehensive range of work. The report sets out the approach to producing the draft audit plan and invites comments from Members. In addition the PSIAS require the chief audit executive to review and update the Internal Audit Charter on a regular basis.

Members were being asked to review the Audit Plan, and also the revised Internal Audit Charter.

It was noted that corporate risks would be tackled corporately. The Plan outlined audit tasks that were mapped against broad based risks identified for the authority as a whole.

The Chairman commented that the Risk Management Strategy had matured.

RESOLVED that the Annual Internal Audit Plan for 2018/19 and the Internal Audit Charter are approved.