Issue - meetings

To receive and comment upon the Internal Audit Plan for 2010/11.

The Committee considered a report on the Internal Audit Plan for 2010/11.

The Head of Internal Audit had prepared a risk-based audit plan (Appendix A to the report) which had been submitted to the Governance and Constitution Committee for approval. The plan covered the five key themes agreed at the previous meeting:

Work to support corporate governance

Fundamental financial systems

Key departmental systems

Anti-fraud and corruption

Strategic review

The Head of Internal Audit reported that the budget for the internal audit function currently provided for sufficient staffing levels to fulfil the function. A number of key vacancies in the section would be filled by July. This should resolve some of the skills gaps identified previously and mean that there was adequate resource to complete an effective audit work plan.

There were a number of areas of training required to assist the continuous development of staff. These were being identified through the performance review process and the work force plan. All internal audit staff had received training in risk-based auditing and lean thinking.

RESOLVED

That the approach to internal audit planning and the content of the internal audit plan be endorsed.