Issue - meetings

That the Flintshire Internal Audit Strategic Plan 2017-2020 be approved.

The Interim Internal Audit Manager presented the proposed Internal Audit plan for the three year period 2017/18 to 2019/20 and highlighted the key considerations for the Committee.  The Plan would inform the annual opinion on the adequacy of the Council’s arrangements on risk management, control and corporate governance.  Development of the Plan had included consultation with Chief Officers on risks and priorities for their respective areas.  The Plan was subject to regular review to ensure a degree of flexibility to respond to organisational changes and audit days would be allocated at the scoping stage of each audit to enable resources to be effectively managed.

Councillor Alison Halford said that the previous practice of holding joint briefings between the Committee and Overview & Scrutiny Chairs had been useful.  The Chief Executive suggested that the Committee may wish to pursue this in the new Council.

Councillor Arnold Woolley referred to the three considerations required of the Committee and said that an assurance by the Interim Internal Audit Manager was needed to determine the adequacy of audit resources.  The Chairman reaffirmed the commitment previously given that any concerns about capacity would be raised.

The Chief Executive gave a reminder that Internal Audit resources were being maintained at an agreed level and were similar to that in other councils.  The Chief Officer (Governance) said that regular assurance was sought and received on the team’s capacity to undertake the Audit Plan.  The Interim Internal Audit Manager confirmed that she had no concerns about resources to deliver the Plan and that if this was not the case, she would raise this immediately.

When asked for an opinion, Mr. John Herniman of Wales Audit Office clarified that assessment of the Internal Audit team did not form part of their work.  In addition to the assurances given on resources, he pointed out the responsibility of the Section 151 officer.

As further assurance to the Committee, the Chairman suggested that the progress report include details of any high priority audits which failed to be completed during the year.

RESOLVED:

That the Flintshire Internal Audit Strategic Plan 2017-2020 be approved.