Agenda item

Report of the Senior Finance Manager

6.1       The Finance Manager introduced a report presenting the Internal Audit planning methodology and programme of work for 2018/19.

6.2       The strategy for Internal Audit work was to focus on areas of high-risk activity in order to provide assurance that risk and internal control systems were being properly managed by Directors in service areas.

6.3       The plan had been developed to ensure sufficient coverage across the council to inform the overall internal audit opinion, required as part of the accounts and audit regulations.

6.4       The Committee were advised that given the current and forecast volume of change for services across the Council, an allocation of internal audit resource had been re-assigned from assurance work to offer advice and guidance as the change projects occur.  By reassigning some of the available resource, the service was aiming to take a pro-active, supportive role to assist services in embedding change.

6.5       A comment was made around the substantial drop in the plan days since 2013.  The Finance Manager advised that the service was still providing a high level service and was ensuring the service was directing internal audit resources at the main risks facing the authority.

6.6       Members of the Committee needed to be confident that the Annual Governance Statement (AGS) was robust and as thorough as it should be.  The Finance Manager assured the Committee that it was important that Internal Audit were involved in change management from the start.  It was advised that Internal Audit worked with the Director of Legal and Governance and performed a review of the AGS process to provide assurance that it operated effectively.

6.7       RESOLVED: That the Committee endorses the programme of internal audit work, attached to the report, for 2018/19, subject to the assurance that the Annual Governance Statement was robust and as thorough as it should be.