Issue - meetings

The Internal Audit Manager outlined the Annual Internal Audit Plan 2017-2018 which demonstrated how the authority would fulfil its statutory requirement to ‘maintain an adequate and effective system of internal audit of its accounting records and of its system of internal control in accordance with proper internal audit practices.’

She highlighted a number of planned audits for 2017-18 and the key risk implications associated with certain areas including:

·         Serious and organised crime

·         Asset Management

·         Planning (Development Management)

·         Planning – Community Infrastructure Levy

·         Planning Policy/New Homes Bonus

·         Information governance and security

·         ICT

·         Finance and customer relations

·         Housing

·         Independent Living

·         Spelride

·         Health and Safety

·         Procurement

·         Financial

·         Council functions

·         Projects/major developments

·         Counter fraud

The Internal Audit Plan Summary attached to the report set out the scope of internal audit work. The Internal Audit Manager noted that Group Heads and Managers (representing the first line of defence) would continue to be encouraged to provide assurance that controls in their functions/services were operating effectively.

Resolved that the Committee note the Internal Audit Plan 2017-18.