Issue - meetings

To receive and consider the report of the Service Lead for Audit and Risk.

Dawn Highton, Service Lead for Audit and Risk presented her report which sets out the programme of work to be undertaken by the Internal Audit Service. This provides details of the Internal Audit Plan and associated performance indicators as well as seeking Committee approval of the Audit Plan and Internal Audit Charter.

Historically the Internal Audit Plan has been compiled and approved on an annual basis, however, to enable Internal Audit to be flexible and responsive to emerging risks across the organisation, it is proposed that the Internal Audit Plan is only developed for April to September. The intention is then to revisit the audit needs analysis and to liaise with key stakeholders to consider any new and emerging risks to identify the work plan for October to March 23. Adopting this way of working will also allow the Council to accurately tailor the plan to the resources we have available during each 6-month period.

It has also been agreed that the Internal Audit Service will provide 105 audit days to Chorley Leisure Limited (CLL). The plans for both the Council and CLL will be completed solely by the in-house team with external support procured for the specialist ICT reviews. For the period October 22 to March 23, it is intended to increase the capacity of the Internal Audit Service with the recruitment of an audit trainee post and with the use of agency staff.

Members noted the reviewed Internal Audit Charter which has been amended to include Chorley Leisure Limited.

Resolved:

1.    That the Committee approve the Internal Audit Plan and associated indicators.

2.    That the Committee approve the Internal Audit Charter.