Issue - meetings

The Committee considered the Internal Audit Plan for 2013/14.

All principal local authorities subject to the Accounts and Audit Regulations 2011 had to make provision for internal audit in accordance with the Code of Practice for Internal Audit in Local Government in the United Kingdom.

In order to comply with the Code, a risk-based audit plan (Appendix A) had been prepared for the Committee’s approval, but not direction.

There were a number of key themes emerging within the Plan, including:

• Change programmes – impact on control environment
• Programme and Project Management
• Public Health
• Governance and Assurance Framework – new delivery models

The report supported an effective audit planning process, based on the risks to the Authority and in accordance with the Code of Practice for Internal Audit.

When a more detailed audit plan became available, it would be shared with the specialist Member groups appointed by the Committee.

It was noted that from 1 April 2013 new Public Sector Internal Audit Standards would come into force, which would supersede CIPFA’s Code of Practice.  Once guidance had been published, all aspects of service delivery would be reassessed to ensure that there was proper migration to the new requirements and audit documents would them be updated to reflect the revised obligations.

RESOLVED:

That the approach to internal audit planning be endorsed and the Internal Audit Plan 2013-14 be approved.