Internal Audit Plan 2020/21
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 2020/21, and the audit
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 outlining the internal audit plan for 2020/21 and the planning process. It was noted that the plan may be subject to change dependent on the capacity of the council's services to respond to auditors during the pandemic.
It was highlighted that:
· The audit team had been temporarily redeployed to other services to offer wider operational support to meet needs that had arisen as a result of the pandemic.
· It was planned to audit each of the main areas of control across the organisation: governance and democratic oversight, business effectiveness, service delivery, service support and business processes. The original plan, provisionally agreed with the council's senior managers prior to the onset of the pandemic, had been reduced. However the majority of work relating to the safeguarding of children and adults remained, as did the health and safety of the public at household waste recycling centres. Additional areas that remained included: financial control and sustainability, business effectiveness with regard to the Digital Strategy and corporate performance.
· The Head of Internal Audit had also added the following areas to the plan: decision making (in response to meetings being reduced at the start of the pandemic); performance management related to the pandemic; reopening of buildings to staff and public; supporting schools; funding flows; the urgent procurement of personal protective equipment; lessons learned from the management of the pandemic and preparation to move toward a combined authority.
Members commented that there were items in last year's plan related to theLancashire Safeguarding Children's Board that were unable to be completed. It was emphasised that the board had changed its structure and way of working and as such would benefit from further internal audit work to facilitate its optimal operation.
Resolved: That the internal audit plan for 2020/21 as presented, be approved by the Audit, Risk and Governance Committee.
Report author: Ruth Lowry
Date of decision: 27/07/2020
Decided at meeting: 27/07/2020 - Audit, Risk and Governance Committee