Issue - meetings

To note and approve the Internal Audit Plan for 2023/24.

The Internal Audit Manager outlined the proposed Internal Audit Plan for 2023/24 which demonstrated how the Council would fulfil its statutory and professional requirements and provide independent assurance to the Council on the adequacy of internal control, governance, and risk management arrangements.

The Plan included several higher risk areas that aligned with the council’s corporate priorities and objectives, and these had been prioritised “A” or “B” according to risk.  The wider externalities referred to earlier in the meeting would cut across the workstreams in the Internal Audit Plan.  Members noted the summary of work and that it included reactive and unforeseen work.

Members noted the likely Internal Audit interaction with the incoming external auditors and that it was intended to commission external resource for some  audits on the internal audit work programme.  Funding for these would come from the audit contractor budget.

The Committee resolved to note and approve the Internal Audit Plan for 2023/24.