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Agenda item

Annual Internal Audit Plan

Minutes:

The Audit Client Manager Internal Audit presented the Annual Internal Audit Risk Based Plan for 2020-21.

 

She reported that in line with the Public Sector Internal Audit Standards, the Head of Internal Audit must establish risk-based plans to determine the priorities of the internal audit activity, consistent with the organisation’s goals.  She stated that in order to develop the risk-based plan, the Head of Internal Audit consults with senior management and the board and obtains an understanding of the organisation’s strategies, key business objectives, associated risks and risk management processes.  The Head of Internal Audit must review and adjust the plan, as necessary, in response to changes in the organisation’s business, risks, operations, programmes, systems and controls.

 

The Audit Client Manager reported that the draft audit plan for 2020-21 was due to be presented to Audit Committee in April 2020 however the COVID19 outbreak delayed the planning process as significant new risks and ways of working had to be considered to inform the Plan.  She informed the Committee that urgent decisions were made in March 2020 in relation to how Council services would need to operate in light of the pandemic and emergency arrangements were put in place around decision making and governance in case they were needed and normal Council and Committee meetings were suspended.  She stated that to maintain continuity of service wherever possible, the Council moved extremely quickly to equip as many of its office-based staff with mobile technology to enable homeworking within a very short timescale.  Where roles for staff diminished because of reduced volumes of work or services not being delivered, opportunities

for temporary redeployment were actively sought and implemented.

 

The Audit Client Manager reported that because of the significant changes to the way the Council was and is operating it has been necessary to re-evaluate the original draft plan to develop a revised Risk Based Plan for 2020-21.  She stated that the items identified in the original plan following the various consultation meetings held in January to March 2020 (prior to COVID 19) were included as a basis for this revised plan alongside an assessment of risk at that time.  An updated assessment of risk because of COVID 19 has also been undertaken. 

 

The Audit Client Manager informed the Committee that there will be a different emphasis due to the impact of COVID; risks arising from COVID, availability of audit and service staff and challenges arising from the remote ways of working.  She stated that the revised plan is also more flexible than usual to be able to respond to changing circumstances and events that may occur such as a second wave/outbreaks, ability to access staff and evidence or requests to respond to new issues that may emerge.  Internal Audit work will be undertaken remotely using video conferencing and digital solutions as a basis for meetings and sharing documents and data.

 

The Audit Client Manager reported that the proposed plan will offer sufficient coverage to be able to provide an opinion at the end of 2020/21 whilst having regard to the unprecedented impact caused by the COVID pandemic and that the Committee will receive updates on how the plan is being delivered and any changes that may be required in light of the experience of working in completely different circumstances and environment.

 

A member of the Committee questioned the reason for there being no indication of priorities and for the timetabling of work.  The Audit Client Manager informed the Committee that no priorities had been allocated within the plan, all were deemed high or medium risk and she was confident that all the items on the plan were achievable.  Work had already commenced with grant verification work underway.  The Audit Client Manager also informed the Committee that a report will be presented to the next Committee on progress made against this plan to date and she stated there were no areas of concern. 

 

The Committee requested that it be provided with detail of the 12 items which had been deferred and whether they will be considered next year or will assurance be gained elsewhere.  The Audit Client Manager undertook to provide the Committee with details of the work which had been deferred.

 

The Committee referred to the number of vacancies within the Internal Audit Team and that SWAP Internal Audit Services had been used to undertake audit work over the past 2 years and whether other providers would be considered.  The Audit Client Manager informed the Committee that it was the intention to carry out a tender exercise.

 

RESOLVED:            That:

           Committee gave due consideration and approved the proposed Internal Audit Annual Risk Based Plan for 2020/21 in line with its Terms of Reference.

           A report be presented to the next Committee on progress with the Internal Audit Plan to date. 

·                     The members be provided with details of the 12 items which have been deferred and the intended treatment moving forward.      

 

Supporting documents:

 

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