Issue - meetings

John Scott, Audit Manager:

a)    presented for consideration and approval the Internal Audit Plan and Strategy 2018-19, as detailed at Appendix A to his report

b)    drew members’ attention to the areas proposed for auditing

c)    advised that an allocation for Housing Benefit Subsidy claim work was included in the Internal Audit Plan as it was likely that it would be completed by Internal Audit again during 2018/19

d)    reported that minor variations to the plan may be approved by Management on a risk basis; any major changes would be reported via the Audit Committee in accordance with the agreed terms of reference

e)    invited members’ questions and comments.

Members considered the content of the report in further detail, raising questions which received responses from officers as follows:

·         : Equality and Diversity did not seem to be represented in the 2018/19 plan.

·         : This would be considered for inclusion.

·         : Was Universal Credit to be considered as an internal audit priority?

·         : Yes. It should have a ‘tick’ against it in the agenda paperwork.

·         : Why was the Internal Audit risk for Key Control Testing showing as red, whereas the Risk Advisory Group rated it as green?

·         : Our Internal Audit risk assessment was rated quite highly in respect of key controls tested being of crucial importance to the Council involving large sums of money. The Risk Advisory Group ratings related to how the key controls were managed.

John Scott, Audit Manager, advised that homelessness was the subject of impending new legislation which needed time to be embedded before an audit was conducted. The authority was trying to be more reactive in respect of audit areas reported to committee, to account for change on a risk basis.

The Chair asked any members with suggestions to feed into the Draft Internal Audit Plan to contact the Audit Manager directly following this meeting.

RESOLVED that the Internal Audit Plan 2018-19 be approved.