Issue - meetings

This report sets out the Internal Audit Charter and Audit Plan for 2022/23. Approval of these documents by the Audit and Governance Committee is a requirement of the Public Sector Internal Audit Standards (PSIAS).

The report also details progress made on delivery of the 2021/22 Audit Plan for the period January to March (inclusive) 2022. The report highlights that:

·        Thirteen audit assignments have been completed (twelve ‘Reasonable’ and one  ‘Partial’ audit opinions);

·        Twenty three audit assignments are in progress;

·        Implementation of audit recommendations is satisfactory;

All recommendations and suggestions arising from a recent CIPFA validation of a self-assessment against the Public Sector Internal Audit Standards (PSIAS) have been addressed.

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 'C' to these Minutes in the Minute Book.

The report set out the Internal Audit Charter and Audit Plan for 2022/23 with proposed changes highlighted in red and it was explained that approval of these documents by the Audit and Governance Committee was a requirement of the Public Sector Internal Audit Standards (PSIAS).

The report also detailed progress made on delivery of the 2021/22 Audit Plan for the period January to March 2022 (inclusive).

The report highlighted that thirteen audit assignments have been completed (twelve ‘Reasonable’ and one ‘Partial’ audit opinions), twenty-three audit assignments were in progress and that the implementation of audit recommendations was satisfactory.

It was also confirmed that all recommendations and suggestions arising from a recent CIPFA validation of a self-assessment against the Public Sector Internal Audit Standards (PSIAS) had been addressed.

The Head of Audit and Management Assurance formally certified that the allocated resources for 2022/23 was considered adequate to deliver the Internal Audit Charter 2022 and the 2022/23 Audit Plan as described in his report.

RESOLVED that Audit and Governance Committee:

(a)    approves the Internal Audit Charter and agrees that the Chair of the Audit and Governance Committee signs the document to record this approval (this may be a virtual sign off using email);

(b)   approves the Internal Audit Plan 2022/23 including the detailed breakdown of Quarter 1 audits;

(c)    notes the 2022/23 budget for the Internal Audit service which has been previously approved by Council;

(d)   notes progress made and issues arising on the delivery of the 2021/22 Internal Audit Plan.

Voting: Unanimous