Issue - meetings

To consider the Internal Audit Plan 2024-25.

Neil Pitman, Head of the Southern Internal Audit Partnership presented the Committee with a report on the Internal Audit Plan 2024/25. The internal audit plan provided the mechanism through which the Chief Internal Auditor can ensure most appropriate use of internal audit resource to provide a clear statement of assurance on risk management, internal control, and governance arrangements.

The Committee queried whether the plan as presented was in line with previous plans and whether there will be a similar level of continuation within the Internal Audit delivery considering the changeover on 1^st April 2024 from our in house internal audit provision to the Southern Internal Audit Partnership now providing Internal Audit services. It was clarified that the Southern Internal Audit Partnership were guided by comparable procedures and standards which will ensure a seamless transition and continuity in our internal audit delivery.

 The Committee discussed the benefit of having sight of full reports on internal audit reviews. The Committee resolved to agree to have sight of full reports on key internal audit reviews related to governance, including the Corporate Plan and Best Value – post inspection.

The Committee resolved to approve the Internal Audit Plan 2024-25.