Decision details

The Director of Resources and Deputy Chief Executive submitted a report presenting the 3-year Strategic Internal Audit Plan for 2024/25 to 2026/27 for consideration and approval by Committee.

The Internal Audit Plan defined the scope and rationale behind each of the individual assignments and the resources required to deliver it. The plan provided assurance regarding the effectiveness of controls and the management of risk. It was focused on the Council’s strategic risk register which considered the new objectives in achieving the Corporate Plan (2023/27). The anticipated audit resources were considered sufficient to deliver an effective 3-Year Strategic Internal Audit Plan.

It was confirmed at the meeting that numerous controls and checks were in place both from and internal and external audit perspective in respect of accounts payable. Some minor adjustments were required to the document which were discussed at the meeting.

RESOLVED THAT COMMITTEE:

Approve the Strategic Internal Audit Plan 2024/25 to 2026/27 as attached in Appendix A to the report, subject to minor amendments as discussed.