Internal Audit Annual Plan 2019/20
Decision Maker: Audit, Risk and Governance Committee
Decision status: Recommendations Approved
Is Key decision?: No
This report explains the approach to
establishing the internal audit plan for 2019/20, and the work
proposed that will support the head of internal audit's overall
opinion for the year on the council's framework of governance, risk
management and control.
Ruth Lowry, Head of Internal Audit, presented a report explaining the approach to establishing the audit plan for 2019/20 and the work proposed to support the overall opinion for the year on the council's framework of governance, risk management and control. It was highlighted that the report sets out the context of the work to be undertaken and the actions required to improve the controls in place to mitigate risks. The report also included details of the spread of work across the organisation and its control areas according to the framework. The audit methodology was made up of different stages. Firstly an assessment of the adequacy of controls in place would be undertaken, this could then be progressed to testing the effectiveness of the controls, in most cases these were done together.
In response to a question it was confirmed that a number of the audits that were withdrawn the previous year would be addressed this year.
The Chair recommended that any members who had been unable to attend the internal audit training, review the presentation or attend the mop session (date to be confirmed).
Resolved: That the internal audit plan 2019/20 be approved.
Report author: Ruth Lowry
Date of decision: 20/05/2019
Decided at meeting: 20/05/2019 - Audit, Risk and Governance Committee