Issue - meetings

(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.

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.