Issue - meetings

To receive and consider report 138/08 of the Audit Manager. 

The Committee received and considered report 138/08 of the Audit Manager, which looked at management issues of Internal Audit, and summarised progress against the Internal Audit Plan for 2008/09 to 24 December 2008. 

It was noted that there was a vacant post in Internal Audit which would hopefully be filled by April 2009.  Despite this, the team was on track to complete the current year’s plan. 

Members noted that the 2009/10 annual audit plan was due to be presented to the Committee for approval in March 2009.  However, it was expected that the new shared management structure would bring a period of significant change as the new senior management team reviewed the Council’s services and harmonised systems and processes in order to create efficiencies and savings.  For Internal Audit to add value during this period of adjustment and change, it was possible that temporarily greater emphasis would be required on system development/consultancy work.  The Audit Manager would be meeting with the Chief Executive and Directors to discuss priorities for the 2009/10 plan.  The external auditor reported that the Internal Audit Plan would be assessed against best practice Internal Auditing standards and the external auditor would be working closely with Internal Audit to achieve this. 

Members noted that the compliance self-assessment with the CIPFA (Chartered Institute of Public Finance and Accountancy) Code of Practice included the need to prepare an Internal Audit strategy.  Members suggested that this should be a short document as the team had already adopted thorough processes. 

RESOLVED

(a)               that the report be noted; and

(b)       that approach to the Internal Audit Plan 2009/10, as outlined in report 138/08, be approved.