Issue - meetings

The Board considered a report of the Divisional Manager, Audit, Procurement and Operational Finance, which sought approval for the planned programme of internal audit work for 2018/19.

          A risk based Audit Plan had been prepared, designed to enable internal audit to deliver an overall opinion on the Council’s risk management and control and governance arrangements.

          A copy of the draft Audit Plan for 2018/19 was attached as an appendix to the report and provided information on the role of internal audit and the factors taken into account in developing the plan. It was noted that the plan also incorporated a number of reviews originally included in the 2017/18 Audit Plan that had not been completed during the year, due to capacity issues.

          It was reported that the Public Sector Internal Audit Standards required that the internal audit service was delivered and developed in accordance with the internal audit charter. The Council had formally agreed that section 6.2 of Finance Standing Orders constituted the Council’s internal audit charter. However, it was further noted that the recent peer review recommended that the charter should be updated, as detailed in the report. The updated version was attached to the report and would be included as part of the current review of the Council’s Constitution.

          RESOLVED: That

1)    the Board approves the proposed Internal Audit Plan for 2018/19; and

2)    the updated Internal Audit Charter be approved.