Agenda item

The circulated report of the Chief Internal Auditor was received in relation to the draft Internal Audit Plan covering 2021-2022. Appended to the report was the draft Internal Audit Plan 2021-2022.

The Chief Internal Auditor presented the report which provided a copy of the draft Internal Audit Plan 2021-2022 for approval by the Audit and Governance Committee. He also provided an update on the status of the work provided for the Quarter 1 assignments.

The Chief Internal Auditor highlighted that all audit plans must be flexible in accordance with best practice. More than ever before this plan is expected to see changes throughout the year.  The plan submitted at this time is therefore the basis to provide a transparent change control mechanism. Changes are agreed with the Section 151 Officer and Chief Internal Auditor as considered professionally necessary and then reported to the next Audit and Governance Committee meeting providing the Committee with opportunity to review the revised plan.  

The Public Sector Internal Audit Standards (PSIAS), require the annual Audit Plan to be reviewed and approved by the Council’s Governance and Audit Committee (defined by PSIAS as ‘the Board’).  The Audit Plan should be developed based upon key risks identified through consultation with senior management and the Audit and Governance Committee and informed by the Council’s risk framework.

The Plan for 2021-2022 had been split into three sections. Quarter 1 assignments which are underway to seek early assurances on key controls and policies; assignments prioritised for delivery in Quarter 2; and potential areas of coverage for Quarters 3 and 4 pending alignment with the Council’s risk registers during Quarter 2.  These initial plans will require ongoing review throughout the year to ensure they suitably address emerging risk areas and add the most value to the authority.

Members were asked to accord with the Public Sector Internal Audit Standards (PSIAS) and approve the programme of work to be delivered by the Internal Team in 2021-2022, subject to ongoing review and prioritisation.

Members raised several pertinent questions of clarification. These were answered by the Chief Internal Auditor and the Executive Director of Finance (S151 Officer) and related to social care; Northamptonshire Children’s Trust; Section 106 monitoring; days allocated to audit coverage; and audit staff structure and resources.

One member asked how audit was going to follow through the work from previous past findings. The Chief Internal Auditor confirmed they have tried to build into the plan liaison with prior auditors; he confirmed the plan had been developed with knowledge of those issues included in annual reports.

The Chair summarised that going forward it is the committee’s role to watch things closely and to obtain assurance. He considered the audit plan to be a reasonable one which broadly enables the discharge of functions.

The recommendation contained in the report was duly MOVED by Councillor Kirk Harrison and SECONDED by Councillor Kevin Watt. On being put to the vote this was carried.

RESOLVED that:-

(i)         Approval be given to the draft Internal Audit Plan coverage for 2021-2022.