Decision details

 Ruth Lowry, chief internal auditor, presented the outline annual internal audit work plan for 2013/14 which set out the plan of work to be undertaken by the county council's Internal Audit Service for the coming financial year. 

The plan amounted to a total resource input to the county council of approximately 2,800 days and was intended to provide assurance that the chief executive and leader of the council need that the risks to the council's objectives were being adequately and effectively controlled. The plan also supported an annual opinion on the effectiveness of the systems of governance, risk management and internal control across the council.  

Reference was made to the services provided to the council by One Connect Limited (OCL). It was suggested that the annual internal audit plan should provide details of each OCL service area to be audited. It was also suggested that in future, the report should include reference to OCL in the illustration at paragraph 3.2 of Appendix A to the report under "Service Specific Controls".

Reference was also made to the council's risk management arrangements. Following discussion and questions to the chief internal auditor, it was agreed that a report on risk management would be presented to a future meeting.

Resolved:   i)  That subject to the inclusion of details of each OCL service area to be audited, the outline audit plan and process for 2013/14 be approved.

  ii)   That a report on risk management be presented to a future meeting.