Issue - meetings

That having considered the areas covered, including those prioritised for the first year, and the level of audit resources, the Committee approves the Flintshire Internal Audit Strategic Plan for 2021-2024.

The Internal Audit Manager presented the three year Internal Audit Strategic Plan for 2021-2024 which had been developed using assurance mapping, results of previous audit work, new and emerging risks and consultation with senior officers and Audit Wales.  Whilst all high priority and annual reviews included would be undertaken within 2021/22, medium priority audits would be subject to regular review with portfolio holders.  Any work in responding to emerging issues or relating to the emergency situation would take priority over medium priority reviews.

The Chief Executive welcomed the Plan which was comprehensive.  Although some work could potentially be delayed due to capacity issues, it was expected that the Plan should be delivered generally on track within year.

The Chief Officer (Governance) reflected on the value of the Internal Audit service within the organisation and advised that some audits relating to current matters had been prioritised.

When asked by Sally Ellis, the Internal Audit Manager confirmed that lower resource levels this year had been factored into the Plan and that some medium priority reviews would provide more balance and flexibility given the uncertainty of the emergency situation.  She also provided details on various work-streams on anti-fraud initiatives.

The Chief Executive reiterated the ongoing commitment that resources in Internal Audit would not be reduced at any point without the agreement of the Committee.

The recommendations were moved and seconded by Councillors Paul Johnson and Geoff Collett.

RESOLVED:

That having considered the areas covered, including those prioritised for the first year, and the level of audit resources, the Committee approves the Flintshire Internal Audit Strategic Plan for 2021-2024.