Agenda item

5.1

The Committee considered a report regarding the Internal Audit Tactical Plan 2023/24, which presented the Internal Audit planning methodology and programme of work.

5.2

The plan that had been developed needed to be flexible and reactive to respond promptly to changing issues and risks that required Internal Audit review and input.

5.3

The Senior Finance Manager (Internal Audit) Linda Hunter drew the committee’s attention to summary of the planned audit time for the current year which showed 114 outputs with assessed priorities of High, Medium, Low and Statutory.

5.4

The Committee also noted the first call list which highlighted the reviews identified during the planning process which would not be completed on 2023/24.  In most cases, there were service-based reasons why an audit review could not be undertaken in the current year.

5.5

Following question from members of the committee it was advised that:

• internal audit was an important part of the council and acted as a critical friend.  Internal Audit was approached by other services, so had to be reactive;
• it was confirmed that Internal Audit had 13 staff and the hours within the plan were based around the plan, if more resource was needed then it would be requested from the wider finance team;
• it was advised that the Race Equality Commission report would remain on the action plan until progress was being made;
• the Lowcock report would be followed up in two parts and a progress report was expected in December;
• service charge methodology would be reviewed regularly to ensure these were fair and in line with current circumstances.

5.6

RESOLVED: That the Audit and Standards Committee endorses the Internal Audit Tactical Plan 2023/24 and its programme of works.