Issue - meetings

Mr Rich Clarke, Head of Audit Partnership, introduced his report setting out the Internal Audit and Assurance Plan 2018/19, including the intended project list.

It was noted that:

·  The Public Sector Internal Audit Standards (the Standards) required an Audit Service to produce and publish a risk based Plan at least annually for approval by Members.  It was necessary to consider input from senior management and Members.

·  In Mid-Kent Audit, planning was a continuous activity, but the team began the programme working towards the 2018/19 Plan document in late 2017.  Although the Plan had been the subject of broad consultation with management, it had been compiled independently and without being subject to inappropriate influence.

·  It was a requirement of the Standards to begin Internal Audit Planning with a risk assessment.  This assessment must consider risks to the Council from global changes as well as those recognised within its own risk management.  It was also necessary to keep that risk assessment current.  Mid-Kent Audit would continue to consider responses as risks and priorities might change throughout the year.  Global risks identified included the General Data Protection Regulation, cybersecurity, political uncertainty, vendor risk, workforce planning and the evolving role of Internal Audit in understanding and providing assurance against a wide range of corporate risks.

In response to questions, the Head of Audit Partnership/Audit Manager explained that:

·  In terms of Member reporting, Mid-Kent Audit reported in summary the outcome of each project to the Committee in June/July and November/December each year.  If Members were interested in specific reports, they could be circulated upon request.

·  Delays in the Local Plan being adopted and subsequently delivering the desired outcomes had been included as a corporate risk in the Risk Register.  The Council’s Corporate Leadership Team would be reviewing the Risk Register the next day, and consideration could be given to factoring in the risks associated with any delays in undertaking the first review of the Local Plan.

The Committee thanked the Head of Audit Partnership for a very good report, presented in an understandable format.

RESOLVED:

1.  That the Internal Audit and Assurance Plan for 2018/19, attached as Appendix 1 to the report of the Head of Audit Partnership, be approved.

2.  That the view of the Head of Audit Partnership that the Partnership currently has sufficient resources to deliver the Plan and a robust Head of Audit Opinion be noted.

3.  That the Head of Audit Partnership’s assurance that the Plan is compiled independently and without inappropriate influence from management be noted.