Issue - meetings

to note the External Audit 2022-23 Annual Audit Plan.

The Committee had before it the External Audit 2022-23 Annual Audit Plan by the Audit Director/Engagement Lead, Audit Scotland, which summarised the work plan for the 2022/23 external audit of Aberdeen City Council.

In response to a question relating to the planning materiality percentage figure, the Senior Audit Manager explained that Audit Scotland worked within a framework of 0-2% across the organisation and the figure of 1.5% was reached through an assessment of the risk and information around financial systems at a certain point in time, although the figure was kept under review as the audit progressed.

In response to a question relating to Cyber Security, the Senior Audit Manager advised that Audit Scotland had gathered base information across all organisations in terms of the risk but would also work closely with Internal Audit colleagues in this regard if deemed appropriate and to avoid duplication of work.

In response to a question regarding Audit Fees, the Audit Director/Engagement Lead confirmed that the fees for 2022/23 had increased by 12%.

The Committee resolved:-

to note the External Audit 2022-23 Annual Audit Plan.