This report sets out the work Internal Audit plans to undertake during the financial year 2019/2020.

Paul Harrington, Chief Auditor, submitted a report setting out the work that Internal Audit planned to undertake during the financial year 2019/20.  The draft Internal Audit Plan was attached as Appendix 1 to the report along with the Internal Audit Charter at Appendix 2.  A separate internal audit plan would be prepared for Brighter Futures for Children (BFfC).  The report explained that the Chief Auditor had the responsibility to produce an audit strategy of how the internal audit service would be delivered and how it linked to the organisational objectives of the Council.

The report explained that Internal Audit was responsible for forming opinions about the risks and controls identified by management and annually to give a formal opinion on the control environment.  It stated that in the context of the Public Sector Internal Audit Standards, ‘opinion’ did not mean simply a view, comment, or observation; it meant that Internal Audit would have done sufficient, evidenced work to form a supportable conclusion about the Council’s activities they had examined.

In accordance with The Accounts and Audit Regulations 2015, the Council had to undertake an internal audit to evaluate the effectiveness of its risk management, control and governance processes, with reference to public sector internal auditing standards and guidance.  The Public Sector Internal Audit Standards required an Internal Audit Charter to be in place which would be reviewed periodically and presented annually to the Committee.

Resolved:   

(1)          That the Internal Audit Plan for the period April 2019 to March 2020, which was attached to the report at Appendix 1, be approved;

(2)          That the Internal Audit Charter 2019/20, which was attached the report at Appendix 2, be noted.