Issue - meetings
Internal Audit Strategy and Plan for 2021/22
Meeting: 20/04/2021 - Cabinet (Item 50)
50 Internal Audit Strategy and Plan for 2021/22 
PDF 195 KB
Report by Chief Operating Officer
Additional documents:
- Item 7 - Annexe, item 50
PDF 794 KB
- Item 7 - Annexe A Appendix 1, item 50
PDF 489 KB
- Webcast for Internal Audit Strategy and Plan for 2021/22
Minutes:
50.1 The Cabinet considered a report by the Chief Operating Officer.
50.2 It was RESOLVED to agree the Council’s Internal Audit Strategy and Plan 2021/22.
Reason
50.3 The Internal Audit Strategy and Plan sets out how the Council will meet its statutory requirements for internal audit.
Meeting: 26/03/2021 - Audit Committee (Item 40)
40 Internal Audit Strategy and 2021/22 Annual Audit Plan PDF 196 KB
Report by the Chief Internal Auditor
Additional documents:
- ESCC Internal Audit Strategy and 21-22 Annual Audit Plan - Audit Committee, item 40
PDF 575 KB
- Webcast for Internal Audit Strategy and 2021/22 Annual Audit Plan
Minutes:
40.1 The Committee considered a report by the Chief Internal Auditor which set out the Internal Audit (IA) team’s Strategy and Plan for the 2021/22 financial year.
40.2 The Committee discussed: monitoring the efficiency of the IA Team; changes to the recruitment landscape; contract management and cultural compliance.
40.3 The Chief Internal Auditor set out that all IA staff time record against case files, and have performance targets related to that activity. The number of Audit Days available, which have increased by 145 thanks to efficiency gains, does not include time allocated to staff training, so staff are able to continue their professional development. The Chief Internal Auditor confirmed that specialist external support is still sought where appropriate and is budgeted for.
40.4 The Chief Internal Auditor confirmed that the team has been successful in addressing previous recruitment issues, partly as a result of the pandemic and increased flexibility in working arrangements. Two new principal auditors have been recruited, a level that had previously been hard to recruit to. The pandemic has made induction and training of new starters, especially into entry-level positions, a challenge, but is manageable.
40.5 The Committee welcomed the focus on contract management and the potential to develop further the transparency initiatives. In respect of cultural compliance, the Chief Internal Auditor explained that it referred to a department’s adherence to corporate procedures such as expenses, leave arrangements, appraisals and the code of conduct.
40.6 The Committee RESOLVED to endorse the Internal Audit Strategy, the Annual Plan for 2021/22 and the Internal Audit Charter.