Internal Audit 1^st quarter Plan 2021-22

To be assured that the level and range of activity within the proposed 1^st quarter internal audit plan is sufficient to provide assurance over the council’s corporate governance arrangements and provides appropriate coverage of key business objectives, associated risks, and risk management processes.

Internal Audit Charter

To approve the internal audit charter for the period 1 April 2021 to 31 March 2022.

SWAP presented the report, the details of which are outlined in the agenda pack. 

During discussion of the item, the following points were made:

·         There had been an impact on the plan and officers.  

·         Changes had been made due to Covid-19 but internal audit would be able to provide assurance.

·         There will be continuing grant funding audit work and a request for the council to carry out different duties. 

·         It was anticipated that with a quarterly audit plan, changes would continue to be reported to the committee.

·         The annual plan did give an overview of the coverage and level of assurance which would be provided through the year.  It was also reported that an annual plan would be produced which would act as a back stop.

·         SWAP agreed that a forward plan of internal audits over the financial year would be appended to the quarterly reports.  

·         It was confirmed that the climate change task and finish group recommendations would form part of the background work in connection with the climate change audit.

RESOLVED that

(a)        the proposed 1st quarter internal audit plan 2021 was reviewed; and

(b)       the internal audit charter be approved.