The Audit and Assurance Manager presented the 2017-2018 Annual Internal Audit Plan for Middlesbrough Council.
A draft Plan was presented to the Corporate Affairs and Audit Committee in March 2017 and consultation had also taken place with the Chief Executive, the Strategic Director Finance, Governance and Support, Departmental Management Teams and the External Auditor.
The content of the internal audit plan was risk based and the basis for the risk assessment was the Councils corporate and directorate risk registers and the services own prepared fraud and loss risk assessment. The content of the plan was also influenced by a variety of sources including: the Councils Plan and key priorities, key risks, new processes and systems, fraud and loss risk self-assessment, networking with other local authorities, areas of previous weakness, insurance claim data and trends and specific requests from the Chief Executive, Chief Officers, Service Managers and the Corporate Affairs and Audit Committee.
The available budget for 2017/2018 internal audit was just over £180K. The summary of the Plan which was included at Appendix 1 to the submitted report included 855 audit days which could be delivered within the budget. Progress against the final version of the Plan would be reported to DMT/LMT and the Corporate Affairs and Audit Committee by the Audit and Assurance Manager throughout the financial year.
It was noted that an audit from the previous year had been deferred and a Member queried whether this audit would be prioritised in the forthcoming year. The Internal Auditor explained that it would depend on the priority, what the scope of the audit was and whether the original situation had now changed. The key consideration was for the work completed to add value.
In terms of prioritising audits, this was agreed in consultation with the individual service managers and Directors.
It was also highlighted that customer satisfaction surveys were issued following completion of all audits.
AGREED that the Annual Internal Audit Plan 2017/2018 was approved.