Issue - meetings

That the Flintshire Internal Audit Strategic Plan 2020-2023 be approved.

The Internal Audit Manager presented the three year Internal Audit Strategic Plan for 2020-2023.  The usual approach to developing the Plan was detailed, including an assurance mapping exercise, changes in legislation and consultation with Chief Officers.

Earlier in the year, the Plan had been put on hold to enable the Council to manage its response to the emergency situation which included the deployment of some Internal Audit resources to support that work.  In the recovery stage, the Plan had been reviewed to re-prioritise audits and take account of the emergency management assurance and response to the recovery of risk registers as well as the impact on resources.  The review identified some audits based on new risks arising from the emergency situation and also reflected upon work carried out by the Internal Audit team during that period.

Sally Ellis raised queries on the effectiveness of undertaking audit work remotely and the impact of reduced resources.  She also commented on the risk management framework that was due to be shared before the pandemic.  The Internal Audit Manager reported that alternative ways of working to engage with teams and capture data on risk registers and method statements were working well and would help inform the internal control environment.  She confirmed that the revised Plan for the remainder of 2020/21 was based on available resources and that the appointment of a Principal Auditor had strengthened capacity.  She gave assurance that her independence was not compromised by her role in the regional Test, Trace and Protect programme which would be externally audited.

Allan Rainford and Councillor Paul Johnson both raised concerns on capacity to deliver the Audit Plan within timescale.  The Internal Audit Manager was confident that current resources were sufficient and would be kept under review to deliver the Plan for this year.  She gave assurance that audits deferred to next year would be subject to review.

The Chief Executive reiterated the commitment that Internal Audit resources would not be reduced at any time in the future without first consulting the Audit Committee.  He spoke about the need to focus on priorities and said that contributions on advisory meetings and tactical groups throughout the emergency period had been valued.

The recommendations in the report were moved and seconded by Councillors Andy Dunbobbin and Paul Johnson.

RESOLVED:

That the Flintshire Internal Audit Strategic Plan 2020-2023 be approved.