To consider a report from the Group Audit Manager.
Members considered a report from the Group Audit Manager which detailed the Draft Internal Audit Plan 2021/22.
Members heard that in producing the 2021/22 plan the Group Audit Manager had included 115 days of unallocated time relating specifically to the ‘People’ and ‘Corporate, Customer & Community Services’ Directorates. This was to reflect the fact that as key directorate staff had had to prioritise responding to the COVID-19 pandemic in the quarter, it had been agreed that Internal Audit would meet the Assistant Directors in March / April 2021. Given these Assistant Directors were dealing with key parts of the Council’s response to COVID-19 there was the potential that risks in those areas would emerge during the year. An update would be provided to the Committee at its meeting in June.
Overall, 70 days of the plan had been allocated to consultancy / support and advice work. This equated to 5.9% of overall audit resources in the plan, and if management overheads were excluded this would equate to 7.1% of productive time spent on audit reviews. There is one specified piece of work on Lateral Flow Testing (LFT) and discussions would be held with management to agree a further piece of work during the year.
Members were given assurance that the planned Internal Audit coverage was consistent with the coverage in a normal year and was considered adequate to provide an annual audit opinion.
RESOLVED that, the Audit and Assurance Committee approve the draft audit plan for 2021/22 and the Audit Charter for 2021/22.