76.1 The Board considered three internal audit reports contained in appendices 1-3 of the report and the Internal Audit Strategy for Pensions and Annual Plan 2022/23 (appendix 4).
76.2 Dany Simpson (DS), Principal Auditor outlined the positive outcomes of the audits and summarised the main changes to the Annual Plan which are:
· Compliance testing will be included as part of other audits rather than being a separate audit;
· The audit of the pension administration will be divided into two parts: cash management and administration of benefits;
· There are two ICT audits planned for the coming year on i-Connect and cyber security (these will change in future years).
76.3 The Board RESOLVED to:
1) Note the internal audit reports; and
2) Recommend approval of the Internal Audit Strategy for Pensions and Annual Plan 2022/23 to the Pension Committee.