Agenda item

To receive the Internal Audit Charter & Strategy 2023-24 (copy enclosed).

The Chief Internal Auditor presented the Internal Audit Strategy to the committee (previously circulated). The report provided the Committee with the Internal Audit Charter and Strategy for 2023-24. The Charter defined the Internal Audit’s purpose, authority and responsibility in line with the Public Sector Internal Audit Standards. The Strategy provided details of the proposed Internal Audit projects for the year that would enable the Chief Internal Auditor to provide an ‘opinion’ on the adequacy and effectiveness of the Council’s framework of governance, risk and control during the year.

The Chief Internal Auditor confirmed the Charter provided members with information on how Internal Audit would function throughout the year.

It was stressed Local Authorities were subject to the Account and Audit (Wales) Regulations and must maintain an adequate and effective system of internal audit of its accounting records and of its system of internal controls.

Resources had been an issue throughout the year, details of the team had been included in the papers. Members heard two restructures of the department had taken place over the last 12 months. 

In response to members comments the Chief Internal Auditor confirmed that the Public Sector Internal Audit Standards requirements included the Charter being presented to committee for comments. It stated the Charter and Strategy were required to be presented on an annual basis. He confirmed he would liaise back the comments raise on the need for committee to receive the report annually.

The Chair confirmed he had met with the Chief Executive and he found the meeting very worthwhile and positive. He was very supportive of the role of the committee and agreed to hold further meetings with the Chair in the future. 

He informed members both the Chair and Vice Chair would participate in the peer assessment interviews. Members welcomed the attendance of another Chief Internal Auditor to any future meetings.

The Internal Audit Strategy (appendix 2) provided information on the planned programme of work for the upcoming year. Members were provided with a brief description of the work. The programme of works included an array of audits from all service areas. A number of audits had been carried over from previous year. It was stressed Internal Audit would only carry out audits it was deemed beneficial for the authority. The Strategy included the vast array of work carried out by Internal Audit and detailed the meetings officers attended to report back on.

Members heard officers had emphasised the importance of updating the Verto system to managers, the Chief Internal Officer confirmed he had raised it the Senior Leadership Team meeting to stress the importance of managers updating the system.

The Chair stressed the importance of staff cooperation and compliance with updating Verto. The Committee stressed the support from members to emphasise the importance of updating the system.

Members noted the extended list of proposed audit work intended for the coming year. The Chief Internal Auditor stressed the special investigations would not affect the work load. One of the investigations was at draft stage and the other had been included in the proposed work for 2023/24.  

In response to members questions, members were provided the assurance the implantation of new financial systems were being project managed. The Chief Internal Auditor stated he was confident an appropriate entry on the financial risk register would have been included. Discussions with the chief accountant and lead officers had taken place during the process and implementation. Close working with the finance team would continue.

Members suggested that a future training session on Internal Audit and how work was planned and prioritised be scheduled.

Members heard that discussions had taken place to consider closer working arrangements with neighbouring authorities.

It was;

RESOLVED that members approve the Internal Audit Charter and the Internal Audit Strategy 2023-24.