Issue - meetings

To consider the 2022/23 Internal Audit Investigation Plan and Strategy.

The Committee received the 2022/23 Internal Audit Investigation Plan and Strategy.

During the discussion of this item, the following points were made:

·       Members were advised that the Plan and Strategy aimed to reflect the new approach to Internal Audit and Investigation work and service redesign from 1 April 2022. 

·       The Internal Audit Strategy supported the Plan and explained the high level aims of the Audit Plan, the approach taken to its preparation, the resourcing of the Plan’s delivery, intended reporting arrangements, and how compliance with professional standards would be ensured.

·       Members noted the proposed audit topics for 2022/23 which had been prepared with the Corporate Leadership Team and managers.  The aim was to have better links to and focus on the Council’s Corporate risks, the Annual Governance Statement Improvement Plan, actions from the Peer Review where appropriate, and areas highlighted by the wider Auditing network.

·       Councillor Gee praised the layout of the report.  She went on to question whether staffing levels in the Finance Team could be considered under the Financial Resilience/Compliance with CIPFA Financial Management Code audit.  The Lead Specialist Internal Audit and Investigations indicated that this could be discussed in the audit scoping meetings with the Interim Assistant Director Finance to consider whether it would be appropriate to include this. Councillor Younis questioned whether staffing levels in the Finance Team were considered a risk and whether it was on the risk register. 

RESOLVED: That the 2022/23 draft Internal Audit and Investigation Plan and Strategy be approved.