Agenda item

Report of Head of Audit and Assurance, Audit West (attached)

The Head of Audit and Assurance (Audit West) presented the report noting that the intention was to keep the plan under constant review and the request that the Audit Committee submit any comments on areas or themes they would wish to see considered.

In presenting his report, he added that the methodology used to create the Internal Audit Plan had been updated and that the approach to be taken towards Covid19 activity was set out in the report.  He explained the Reasonable Assurance Model to members and how it was used to give the Chief Internal Auditor sufficient information to independently assess the internal control framework and to be able to give a reasonable assurance opinion at the end of the year.  He commented that the planning process involved extensive stakeholder consultation including consultation with the Audit Committee and Directorate Leadership Teams.

Members’ attention was drawn to the Covid19 and 6 Monthly Rolling Plan Review section of the report which highlighted the intention of the Internal Audit Service to follow the same fluid approach to its review as in the previous two years in order to direct resources efficiently and effectively.  It was explained that in addition to Covid 19 factors, the Chartered Institute of Internal Auditors has drawn up ten key areas for 2022 which organisations should take account of in preparing their audit plans and which were noted in the report.

In concluding his presentation, the Head of Audit and Assurance noted that Internal Audit would attend Directorate Leadership Team meetings in February and March, and he was looking for feedback from Audit Committee members by the end of February to feed into the consultation process.  Additionally, he noted some areas for consideration in particular, such as the cost-of-living crisis which would entail a detailed look at the management of the Welfare Provision Fund; mental health provision, safeguarding of children and business continuity arrangements.

The Head of Audit and Assurance undertook to email members with his thoughts on areas to consider to which members of the Audit Committee were invited to feedback to him at their forthcoming informal meeting with any questions they may have.

Members asked questions and received clarification from the Head of Audit and Assurance on IT security, working from home and the use of officers’ own devices; North Somerset Environmental Company (a subsidiary of the council) and the comparison of its financial report against outside contractors.

The Head of Audit and Assurance undertook to work with the Director of Corporate Services in constructing the Internal Audit Plan so that the work to be undertaken, objectives, timescales, required resources, Key Performance Indictors and key risks were identified in order that members have benchmarks to compare against.  He also undertook to report on successes and areas for improvement on a quarterly basis to the Audit Committee.  It was agreed that an informal meeting with members, the Head of Audit and Assurance and the Director of Corporate Services would take place before the plan was adopted.

Resolved:

(1) that the request for the Audit Committee members to comment on any areas or themes they would like to be considered in relation to the Internal Audit Plan for 2022/23 be noted and

(2) that the intention to keep the plan under constant review, including a six-month reassessment, in order to prioritise resources as required be noted