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Issue - meetings

Internal Audit Plan 2024-2027 - IA/24/002

Meeting: 12/02/2024 - Audit, Risk and Scrutiny Committee (Item 17)

17 Internal Audit Plan 2024-2027 - IA/24/002 pdf icon PDF 129 KB

Additional documents:

Decision:

to approve the attached Internal Audit Plan for 2024-2027.

Minutes:

The Committee had before it a report by the Chief Internal Auditor which presented the Internal Audit plan for 2024-2027.

 

The report recommended:-

that the Committee approve the attached Internal Audit Plan for 2024-2027.

 

In response to a question relating to where the Council were in relation to the number of internal audits, compared to other local authorities, the Chief Internal Auditor advised that other local authorities had different operational models with Aberdeen having a direct comparison with Aberdeenshire and Dundee.

 

In response to a question as to whether there was flexibility in the number of audits that could be completed, the Chief Internal Auditor advised that the plan presented was comprehensive and that dates for completion of the audits were always agreed with management in advance.  He further advised that the Internal Audit progress report would provide the overall progress with the agreed audits.

 

The Committee resolved:-

to approve the recommendation contained in the report.