Issue - meetings

The Head of Internal Audit RSM, introduced himself and his colleague to Members and explained their approach to Internal Audit, and how they intended to use all sources available to them to gain insight such as risk registers, conversations with the Management Team, Officers, and Members, as well as the culture of the Council and any organisational changes. He explained the Internal Audit Draft Annual Plan would be a living document, and any changes would require Committee approval.

The Client Manager RSM highlighted the key items on the Internal Audit Annual Plan and explained the rationale for the audits:

§  An IT Operations related audit was on the plan due to the nature of technological improvements and assurances needed in this area to ensure business as usual.

§  Project and Programme Management was a significant area with the volume and size of ongoing projects. It would also benefit the Council by reviewing these and developing learning for future projects.

§  There would be an Emergency Planning audit which would test the arrangements in place to minimise disruption in the instance of a critical incident.

§  A combined assurance audit would take place to give the Council assurance, and this would build on from previous audit work.

Members thanked RSM for the draft Internal Audit Annual Plan and hoped they would have a good rapport with Officers. Members felt the IT audit would be an important piece of work, with the shared IT facilities with North Kesteven. Members asked if there was flexibility with the Internal Audit Plan to identify other items as necessary. The Head of Internal Audit RSM responded that it would be a working document and if there were more pertinent items, they would be able to prioritise these and remove any items from the plan as requested from the Governance and Audit Committee.

RESOLVED that the draft Internal Audit Plan 2024-25 be approved.