Agenda item

8.1

8.2

8.3

The Senior Finance Manager (Internal Audit) submitted a report presenting the Internal Audit planning methodology and programme of work for 2021/22.

In introducing the report, Linda Hunter, Senior Finance Manager (Internal Audit), advised that because of the pandemic, the plan needed to be flexible and reactive, to respond promptly to changing issues and risks that required internal audit review and input.

Appendix one to the report outlined all the audits for this year, assessed on priority of high, medium, low and statutory.  There were 117 reviews with approximately 1700 days to complete them in.

8.4

RESOLVED: - in respect of the provision of the statutory internal audit function and to comply with best professional practice, the committee endorses the programme of work for 2021-22.