Issue - meetings

To receive and consider the report of the Head of Audit and Risk.

Dawn Highton, Head of Audit and Risk presented her report which set out the programme of work to be undertaken by the Internal Audit Service.

Members noted the Internal Audit Plan which contained the programme of reviews for the six-month period from April 23 to September 23 and was shown at Appendix A. This highlighted the link between the work of Internal Audit, strategic and operational risks and corporate objectives. The plan also detailed involvement with the key project teams assisting with advice and guidance on risk management, internal control and governance.

The Committee were advised that it had again been agreed that the Internal Audit Service would provide 105 audit days to Chorley Leisure Limited (CLL). Whilst the outcome of each audit review would be reported to the Board of the Directors, the Governance Committee would receive an annual opinion on the adequacy and effectiveness of the internal control, risk management and governance arrangements for CLL.

The plans for both the Council and CLL would be completed solely by the in-house team with external support procured for the specialist ICT reviews. Over the past 12 months, the Service had increased its capacity with the introduction of a Trainee Auditor post. There was no change to the performance indicators or targets for the forthcoming period of April 2023 to March 2024.

Resolved – That the Committee approve the Internal Audit Plan and associated indicators.