Issue - meetings

FSD 22021

The Head of Audit and Assurance informed the Committee that she considered it would be more productive going forward to replace the Annual Internal Plan with a plan that would be drafted on a six monthly basis. She believed that this would be a more flexible and robust approach. The Head of Audit and Assurance said that she was asking the Committee to approve the IAP now for April to October. Then at the next meeting in November she would present a plan for November and the rest of the financial year. 

A Member referenced section 3.5 of the report which detailed the consultees for the IAP. He noted that Councillors had not been included in the list and so he asked if the list could be expanded to include Councillors in the consultation process. 

A discussion took place concerning how the 721 days for the planned internal audit work was broken down. The Head of Audit and Assurance explained that this was set out in Appendix A with the proposed reviews for the first six months and the remaining days would be carried forward to the second six monthly plan. 

A Member drew attention to the wording ‘ethical governance’ and a discussion took place regarding the difference between ethical and non-ethical governance and whether or not the term ‘ethical’ was required. He said that what was required was good governance that was of a high standard.

A Member stated that he thought the plan was flexible and excellent and the Chairman agreed with that view.

It was noted that Internal Audit should not be involved in writing the Annual Governance Statement. It was the role of Internal Audit to coordinate and facilitate the process for the drafting of the AGS. However. The content of the statement would be decided by Chief Officers and senior leaders. 

Before moving into the Part 2 agenda, the Chairman informed Members that a report would be presented to the GP&L Committee to propose that the Audit Sub-Committee should no longer be a sub-committee, but a full committee in its own right in a similar manner to what took place with the Pensions and Investment Sub-Committee the previous year. The new committee would be known as the ‘Audit and Risk Management Committee’.

Members expressed their thanks to the Chairman—Councillor Neil Reddin for his sterling work as a member of the Committee for 15 years, with 12 years serving as Chairman. The Chairman thanked Members and said it was a team effort and that he had been supported by very capable colleagues. It was also noted that it was Councillor Allat’s last meeting on the Audit Sub Committee. 

RESOLVED that:

1) The Internal Audit Plan for April-October 2022/23 be approved

2) The Internal Audit Charter be approved.