Issue - meetings

INTERNAL AUDIT PLAN 2021/22

Meeting: 23/03/2021 - Accounts and Audit Committee (Item 33)

33 AUDIT AND ASSURANCE SERVICE - INTERNAL AUDIT OPERATIONAL PLAN 2021/22 pdf icon PDF 533 KB

To consider a report of the Audit and Assurance Manager.

Minutes:

The Audit and Assurance Manager introduced a report which provided, at a high level, the proposed Internal Audit Operational Plan for 2021/22. It set out planned work for the year, acknowledging that this remained flexible and subject to review as needed during the year. Members were advised that, since there had been significant disruption to planned work in 2020/21 due to the COVID1-19 pandemic, plans for the year ahead took account both of new areas for review and work deferred to 2021/22. 

 

The report also included the Internal Audit Charter and Strategy, previously approved by the Accounts and Audit Committee and recently updated to reflect the Director of Finance and Systems being designated as the Section 151 Officer from March 2021.

 

In discussion Members noted that the alignment, from April 2021, of the classification of audit opinion levels with CIPFA standards would have an impact on reporting locally, and might potentially change the marginal designation of some audit outcomes.

 

          RESOLVED – That the 2021/22 Internal Audit Plan be approved.