Decision details

The Director of Resources submitted a report outlining the Strategic Internal Audit Plan for 2021/22 to 2023/24 for committee’s consideration and approval.

The Accounts and Audit (England) Regulations required that the Council “undertake an adequate and effective internal audit of it’s accounting records and of its system of internal control in accordance with the proper practices in relation to internal control”.

Approval of the plan would demonstrate the council’s commitment to securing effective systems of governance, risk management and internal control. It also provided a basis for controlling the work of internal audit and for assessing performance, as well as ensuring that the resources used by internal audit are justified and that the chief audit executive (Head of Financial Services) was held to account for the use of these resources.

Within the strategy, all services had been identified into auditable areas and were subject to a risk assessment process which resulted in an audit plan that prioritised resource allocation based on those areas scored as higher risk.

RESOLVED THAT COMMITTEE:

Approve the Strategic Internal Audit Plan 2021/22 to 2023/24 as outlined in the report.