Issue - meetings

The Internal Audit Consortium Manager presented a report detailing the Internal Audit Plan for 2021/22.

The Public Sector Internal Audit Standards required that a periodic risk-based plan be prepared that would be sufficiently flexible to reflect the changing risks and priorities of the organisation. The internal audit plan links to the Council Plan and audit reviews assess the controls and procedures in operation and make recommendations for improvement.

The internal audit plan, attached at Appendix 1 of the officer’s report, detailed the areas where audits would take place during 2021/22 and the number of days allocated to each area. The report noted that the number of contingency days had been increased to allow for the coverage of any unforeseen or emerging risks. In addition, a number of reserve areas had been added to the end of the list; if the contingency days were not required, these would be utilised on the reserve areas. 

*RESOLVED –

1.   That the Internal Audit Plan for 2021/22 be approved.

2.   That it be noted that the plan is provisional and may need adjusting and prioritising in the light of any emerging risks.