Issue - meetings
Internal Audit Planning - IA/18/012
Meeting: 26/06/2018 - Audit, Risk and Scrutiny Committee (Item 8)
8 Internal Audit Planning - IA/18/012 PDF 160 KB
Decision:
(i) to agree that a detailed single year Internal Audit plan would be prepared;
(ii) to agree that the detail of themes to be covered over a three to five year period would be made more explicit in the planning documentation without identifying the specific area to be reviewed to achieve desired assurance outcomes;
(iii) to agree that Internal Audit and the Council’s management team keep (i) and (ii) above under review, to determine if and when a multi-year plan would be more desirable; and
(iv) to agree that the same timetable be used for developing the 2019/20 Audit plan.
Minutes:
The Committee had before it a report by the Chief Internal Auditor which presented the methodology and timing for future Internal Audit Plans.
The Committee resolved:-
(i) to agree that a detailed single year Internal Audit plan would be prepared;
(ii) to agree that the detail of themes to be covered over a three to five year period would be made more explicit in the planning documentation without identifying the specific area to be reviewed to achieve desired assurance outcomes;
(iii) to agree that Internal Audit and the Council’s management team keep (i) and (ii) above under review, to determine if and when a multi-year plan would be more desirable; and
(iv) to agree that the same timetable be used for developing the 2019/20 Audit plan.