Agenda item

Consideration was given to a report which presented to Members the draft Annual Internal Audit plan based on assurance mapping and risk assessments across the Council’s critical services.

The report aimed to give a high level overview of areas audit were likely to cover during the year.  The audit plan had been developed to enable the Audit team to respond to changes during the year.  Whilst every effort would be made to deliver the plan it was stressed that the plan also recognised the need for flexibility and being prepared to revise audit activity, responding to changing circumstances or emerging risks.

The Internal Audit Strategy as detailed on page 1 of the report was outlined to the Committee and this indicated how activities had been selected.

The proposed plan was detailed at Appendix B, and the areas which were not to be subject to Audit in the Plan were set in Appendix C.

Debate ensued and Members sought indication as to why Development Management was deemed “red”.  In responding, the Head of Internal Audit outlined to the Committee the Methodology against which services / activities were assessed, those scoring 12 -15 were deemed high risk thus “red”.

Concern was raised regarding a number of areas in Appendix C particularly those rated “red/red” “red/amber”  and reasoning was sought as to why these had not been included.  By way of assurance it was noted that a number of these areas were already subject to other reviews and an audit at the current time would not be useful.  The Plan had been set on a risk based approach and the risk appetite had been set out in the Risk Strategy agreed by Committee.

In light of the Committee concerns the Chairman requested all items categorised as “red / red” or “red/ amber” in Appendix C of the report be further considered at future Chairman briefing meetings.  Officers also undertook to provide rationale relating to each of those Auditable areas listed in Appendix C to Chairman’s Briefing.

With regard to emerging risks and concern regarding the Regulatory Services – Survey the Head of Internal Audit advised that 15 days had been allowed for emerging risks, internal audit had suggested a number of areas where these unallocated days should be focussed, as detailed on page 9 of the report.  Members indicated they concurred with the areas suggested.

The rationale for reviewing sales invoicing was further explained and it was noted that key staff were being offered training around commerciality.  Members requested that some level of commercial awareness training be built into the Member Training Plan in the future.

In light of the comments expressed during the debate it was: -

RESOLVED that:

(a)  the contents of the report be noted and agreed and assurance be taken that the Plan provides robust coverage of the Council’s critical areas and services;

(b)   the Governance Corporate Leadership Team be requested to keep under review the following emerging risks as a priority: -

·        Managers Stress Survey

·        Property and Assets – corporate landlord, resources and future provision of the service

·        Resource to deliver Property Growth and Commercial agenda

                          As detailed on page 9 of the report;

(c)       All items categorised as “red / red” or “red/ amber” in Appendix C of the report be further considered at future Chairman briefing meetings, these are:

·         Safeguarding

·         Community Safety ASB

·         Regulatory Services Survey

·         Economic Development

·         Property and Estate Management

·         Housing Property Commercial

·         Finance

            Relevant Officers be invited to attend as considered appropriate; and

(d)       Further rationale relating to each of those Auditable areas listed in Appendix C of the report also be submitted to a future Chair’s briefing.