Issue - meetings

To receive the Internal Audit Annual Plan for 2020-2021.

The Internal Audit Manager outlined the Annual Internal Audit Plan 2020-21 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 reported that the plan had been reviewed and reprioritised to include emerging and evolving risks, new processes and broader implications arising from the Covid-19 pandemic.  Work in the first quarter of the year had focused on supporting the corporate emergency response to Covid-19 and completing prioritised 2019-20 audit work to inform the annual audit opinion.  A priority rating had been assigned to the proposed work for the remainder of the year giving consideration to emerging and current risks facing the authority.

In response to questions from the Committee, the Internal Audit Manager advised that contractor resource was used for areas where more specialist knowledge was required, such as auditing of IT. 

Resolvedthat the Committee note the revised Internal Audit Plan 2020-21.

To receive the Internal Audit Annual Plan for 2020-2021.