The Board considered a report of the Divisional Manager, Audit, Procurement and Operational Finance, which sought approval for the planned programme of internal audit work for 2020/21.
A risk based Audit Plan had been prepared, designed to enable internal audit to deliver an overall opinion on the Council’s risk management and control and governance arrangements.
A copy of the draft Audit Plan for 2020/21 was attached as an appendix to the report. It was noted that the Plan had incorporated four reviews originally included in 2019/20 Audit Plan, that could not be completed during the year due to capacity issues. The Board was advised that, as in previous years, the Audit Plan would need to remain flexible and that changes may be required in order to respond to risks which emerge during the year. Internal Audit would work closely with the Council’s external auditor, Grant Thornton, to minimise duplication and to ensure efficient and effective deployment of the overall audit resource.
RESOLVED: That the Board approves the proposed Internal Audit Plan for 2020/21.