Issue - meetings

(a)       That the Flintshire Internal Audit Strategic Plan 2018-2021 be approved; and

(b)       That officers discuss how strategic risks are managed through the Overview & Scrutiny process to give assurance to the Audit Committee.

The Principal Auditor presented the three year Internal Audit Strategic Plan for 2018/19 to 2020/21.  The Plan was subject to variation and review with Chief Officers, with high priority audits and reviews addressing high risk areas given priority in 2018/19.

The Chief Executive welcomed the higher degree of ownership and activities by the Internal Audit team to provide support in consulting work such as on budget modelling and calculations.

Sally Ellis referred to the Committee’s role in contributing to risk management and asked how members could seek assurance on management of the Council’s strategic risks, for example residential care bed availability.  The Principal Auditor explained that this was managed outside the audit process but that areas of risk that were highlighted were incorporated in the Plan.  The Chief Executive gave examples where Internal Audit could be involved on corporate issues such as ensuring rigour on forecasting trends and assessing the financial sustainability of the key provider market.  The Chief Officer said that the Audit Committee should be assured that Overview & Scrutiny was fulfilling its role in reporting how risks were being addressed.  The Chief Executive suggested that officers consider how best to reflect how this was demonstrated through the work programmes of Overview & Scrutiny to give assurance to the Audit Committee.

The Chief Executive said he believed that Internal Audit resources were sufficient and whilst there were no plans for change, there would be more challenging debate on corporate areas in the new financial year.

The Principal Auditor said that the service was encountering areas where resource limitations were impacting on controls within the Council.

RESOLVED:

(a)       That the Flintshire Internal Audit Strategic Plan 2018-2021 be approved; and

(b)       That officers discuss how strategic risks are managed through the Overview & Scrutiny process to give assurance to the Audit Committee.