Issue - meetings

To consider the Internal Audit Strategy and Work Programme 2020/21.

The Audit Manager gave a summary of the report, which detailed the proposed Internal Audit Strategy and Work Programme for 2020/21.

She said that these documents were being presented later than usual because of staff redeployments. She said that the draft Internal Audit Programme in March had anticipated 300 available days but that this figure had been revised to 185 days. The scope of audit work had been reviewed and updated to take into consideration new and emerging risks, including Covid-19 Emergency risks. The Audit Manager outlined the risk assessment processes used to compile the 2020/21 Internal Audit Work Programme and specifically referred to the Control Risks Self-Assessments sent to all managers and the use of the Corporate Risk Register. She indicated that the majority of audit assignments would be Audit Reviews targeting the Covid- 19 potential risks that had been identified.

Members were made aware that the Audit Manager was leaving the Council on 6 November 2020. Some concerns were expressed about the affect that this could have on levels of risk without leadership of the Audit Team. The Director - Finance and Corporate Services said that the Internal Audit Service were currently reporting to him and that he was looking at options regarding future delivery of the function, including possible partnership opportunities. He agreed to keep the Committee informed on this matter.

Councillor Bagnall asked who audited the internal auditor. The Director – Finance and Corporate Services confirmed this was the responsibility of the external auditor.

Councillor Luck highlighted the possible significance of a no deal EU exit and the risk effects from an Internal Audit viewpoint.

The Director – Finance and Corporate Services said that an update on the future provision of the Internal Audit function would be given at the next meeting.

Members approved the Internal Audit Strategy and Work Programme 2020/21. There was no dissent to the recommendation.