Issue - meetings

2022/23 Internal Audit Pla

Meeting: 23/03/2022 - Audit and Governance Board (Item 28)

28 2022/23 Internal Audit Plan pdf icon PDF 72 KB

Additional documents:


            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 2022/23.


            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 2022/23 was attached as an appendix to the report.


            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.


            For the past two years the pandemic had had a significant impact on the work of internal audit and it was possible that would continue, at least in the short term. As such, a general provision had been made in the audit plan for continuing work in relation to the pandemic.


            Performance against the Audit Plan would be kept under review throughout the year and regular progress reports would be provided to the Board. 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 2022/23.