Agenda item

The Committee considered the Annual Internal Audit Plan for 2023/24, as attached at Appendix 1 of the report, which had been prepared in line with the UK Public Sector Internal Audit Standards (UKPSIAS).  The Plan had been created following a review of the risks and controls of Council activities. 

In presenting the report, the Head of Internal Audit outlined the following three areas of the Audit Plan:-

·         Planned audit work

·         Planned advice and consultancy work

·         Separate Counter Fraud Plan

It was noted that contingencies were in place to allow for flexibility in the Plan and there was currently sufficiency of resource in the Internal Audit team. 

In response to a question from Councillor Healy regarding Internal Audit’s review of school audits, it was clarified that the names of the schools in the Audit Plan were not specified at an initial stage of the audit process, as this allowed the team more flexibility to determine from the intelligence received, as to whether an audit of the schools financial and governance controls was required. 

Further to concerns raised by Councillor Healy, the Head of Internal Audit advised that Academies were outside the scope of the Council’s Internal Audit Plan. Academies did not fall under the jurisdiction of the Local Authority and therefore, have their own auditing arrangements in place.

The Vice-Chair, Councillor Bluff in referring to the Internal Audit Plan noted that Salford Internal Audit Services were to undertake an audit review of ICT 3rd Party Suppliers.  He asked whether the Council’s overall exposure with the Council moving to a Cloud based computer system and general Cyber security had been reflected in the Internal Audit Plan and whether Salford Internal Audit Services would be carrying out a review of the Council’s IT systems, including Ransomware. In response, the Head of Internal Audit advised that Salford had recently carried out a needs assessment and the outcome would be reported to Internal Audit next week.  Discussions were taking place between Internal Audit and the Digital and ICT team regarding further planned coverage and Internal Audit would be making an assessment of the work required based on need.

Responding to questions from the Chair, the Head of Internal Audit reported that interviews were to take place next week to recruit to staff to expand data analysis capacity in the team.  In relation to the delivery of the Internal Audit Plan, the Head of Internal Audit confirmed that he was confident that the Plan was sufficient for him to provide an annual audit opinion. The Head of Internal Audit also confirmed that the Council’s Internal Audit’s approach in terms of the Internal Audit Plan was consistent with other Local Authorities Internal Audit teams and had met professional standards following a Qualitative assessment undertaken of Internal Audit last year. He held the view that Doncaster was at a higher standard than the median Local Authority.

RESOLVED that

(1)    the principles and strategy underpinning the 2023/24 Internal Audit Plan. as set out in Section 1 and expanded upon in Section 7 of the Internal Audit Plan report be supported; and

(2)    the Plan, as set out at Appendix 1 of the report be approved.