Agenda item

The Chief Internal Auditor to submit a report providing Members with a copy of the draft Internal Audit Plan for 2022/23 and the Internal Audit Charter for review and formal approval, in line with the requirements of the Public Sector Internal Audit Standards.

Rachel Ashley-Caunt, Chief Internal Auditor submitted a report providing Members with a copy of the draft Internal Audit Plan for 2022/23 and the Internal Audit Charter for review and formal approval, in line with the requirements of the Public Sector Internal Audit Standards.

Ms. Ashley-Caunt advised that the report detailed the schedule of Internal Audit work to be delivered from 1 April 2022, which would inform the audit annual opinion.  The Committee was aware of the process followed to develop the Internal Audit Plan (through consultation with Members of this Committee, Cabinet Members, Committee Chairs and Senior Management Team and review of key areas, risk registers and the Corporate Plan).

Ms. Ashley-Caunt drew Members attention to the Audit Plan as detailed as Appendix A, highlighting the following audits:

·       Landlord Health and Safety - included on the Plan to follow up on progress made since the last audit of this area and provide assurance over compliance with legal duties for conducting relevant safety inspections and servicing in tenanted properties.

·       Health and Leisure Project - included, engaging Internal Audit from the start of the project to provide real time audit assurances, including coverage on governance, risk management, grant usage and procurement and potentially to also provide assurances over the management of existing leisure assets.

·       Cyber Security – this was a key risk for any council.  Internal Audit would work with Council's ICT Partnership to gain an understanding and assurance on preventative and protective controls of the Council's IT systems.

Ms. Ashley-Caunt highlighted the Internal Audit Charter and Strategy, as detailed at Appendix B.  Submitted to the Committee annually, this document set out how Internal Audit delivered its service, in line with the Public Sector Internal Audit Standards.

Ms. Ashley-Caunt confirmed that the recommendation at paragraph 2.2 would enable Internal Audit to be responsive to changes in the Council's risk and governance framework.  Any changes under this delegation would be reported to the Committee at its next meeting.

Councillor Pritchett commented that following consultation with Senior Leadership Team and Members, much consideration had been given to the audit assignments included in the Plan.

During discussion the following points were noted:

·       Members were pleased with the inclusion of Licensing on the Plan and looked forward to the audit outcome.

·       Members were pleased that Cyber Security had been included on the Plan, noting that this was an area of particular expertise.

·       In response to a query as to why the Housing Allocation System had not been included on the Plan, Members were reassured that an audit on homelessness and housing allocations was undertaken on a cyclical basis.   Consideration was given to temporary accommodation and those on the housing list being allocated properties.  In addition, Management of the Housing Revenue Account (HRA) was included on the Plan.  This included consideration of the HRA business plan, how this was being delivered and associated risks.  The Housing Allocation System could be reviewed under ‘associated risks’.

RESOLVED that

(1)  the Internal Audit Plan for 2022/23 be REVIEWED and APPROVED;

(2)  Delegated authority be APPROVED for the Director for Corporate Services, in consultation with the Chair of the Audit and Standards Committee, to agree amendments to the Plan during the financial year, if required;

(3)  the Internal Audit Charter and Strategy be APPROVED.