Issue - meetings

This report sets out the BCP Assurance Framework which identifies the different sources of assurance received across the Council. An additional key assurance area, Sustainable Environment, has been added to the Assurance Framework.

The report also provides details of the proposed 2022/23 Internal Audit Plan approach. Following the PSIAS assessment this year the audit planning process has been enhanced to ensure links to corporate priorities and risks are clearly articulated.

The Head of Audit and Management Assurance presented a report, a copy of which had been circulated to each Member and a copy of which appears as Appendix 'E' to these Minutes in the Minute Book.

The report set out the BCP Assurance Framework which identified the different sources of assurance received across the Council. An additional key assurance area, Sustainable Environment, had been added to the Assurance Framework. Members were reminded that the consultation at this stage was on the higher level approach and the final version of a more detailed Internal Audit Plan for 2022-23 would be presented to the meeting of the Committee in April for final adoption.

Following the Public Sector Internal Audit Standards (‘PSIAS’) assessment this year, the audit planning process had been enhanced to ensure that links to corporate priorities and risks and to issues of sustainability were clearly articulated. The Committee was also provided with details of the proposed high level allocation of Internal Audit resource. The draft presented to the Committee also included a comparison between the Audit Plan days proposed for 2022/23 and the allocation in the 2021/22 Audit Plan.

It was explained that the proposed approach assumed an allocation of resources to the Internal Audit that was at the same level as presently the case. In response to questions, the Head of Audit and Management Assurance provided reassurance that, if resources were maintained, they would enable the level of assurance required to be provided at the level expected.

RESOLVED that the Audit and Governance Committee

(a)  agrees the BCP Council Assurance Framework;

(b)  notes the proposed draft 2022/23 Internal Audit Plan high level allocation of resource and delivery approach and provides any comments or specific feedback on the approach to the Chairman of the Audit and Governance Committee for onward communication to the Head of Audit and Management Assurance.

Voting: Unanimous