Issue - meetings

To consider a report of the Deputy Chief Executive and Section 151 Officer.

The Internal Audit Plan 2022/23 outlines the key areas of the Council where current internal audit resources will be directed in the next financial year.

The Committee is requested to approve the 2022/23 Internal Audit Plan and Charter.

Officer contact: John Pearsall on 474 4033 or Email: john.pearsall@stockport.gov.uk

The Deputy Chief Executive and Section 151 Officer submitted a report (copies of which had been circulated) outlining the key areas of the council where current internal audit resources would be directed in the next financial year. The Audit Charter 2022-23 accompanied the Internal Audit Plan.

The following comments were made/ issues raised:

·         The council was returning to a traditional risk based internal audit plan now that the UK was coming out of the covid-19 pandemic. It was stressed that flexibility should be retained given the changing landscape.

·         The Audit Team were meeting with middle and senior management regularly to seek their views on areas of risk.

·         Deferred audits were highlighted within the plan.

·         Certain pieces of work no longer deemed high risk were removed or moved to a lower risk category.

·         Appendix A listed the audits expected to be completed within the next 12 months.

·         The Audit Charter was updated annually, and provided the functional and organisational framework in which internal audit operated at Stockport Council.

·         A concern was raised around the management and leadership structures proposed as part of the shared services transformation work. It was suggested that the Audit Team review the data and evidence around the plan that supported the proposals to ensure they were robust, had established outcomes and would provide expected savings. Members were assured that the Head of Internal Audit, Risk and Insurance had been involved in the production of the business case from a risk perspective. It was noted that the business case did include a section specifically on managing risk. It was suggested that the relevant Scrutiny Committee continue to review progress as the project evolved. Members noted that the proposals were recently considered by the Children and Families and Corporate Resources and Governance Management Scrutiny Committees, and that project progress, including information of any saving proposals, would form part of regular updates contained within the Portfolio Performance and Resource reports. 

RESOLVED – That the 2022-23 Internal Audit Plan and Audit Charter be approved.