Issue - meetings

Report of the Director – Finance and Corporate Services.

Mr Rubens from BDO the Council’s Internal Auditors presented the Internal Audit Strategy for the period 2024-2027 which focuses on the planned audits due to take place in year two of the new cycle of audits. These were listed in Appendix A attached to the report.

The Group were informed that the plan is set within the context of a multi-year approach, in order that areas of key risk are aimed to be looked at over a three year audit cycle.

The Group were advised of the nine audits planned for 2024/25 covering a number of the Council’s key policies and systems. These include:

·       Main Financial Systems

·       Budgetary Control

·       Procurement

·       Environment – Carbon Management Action Plan

·       Workforce and Succession Planning

·       Fraud Report

·       Disabled Facilities Grants

·       Equality, Diversity and Inclusion

·       Cyber Security

Members asked a specific question relating to Cyber Security and what would the audit be looking at. Mr Rubens advised the audit would include the Council’s Cyber Policy and Best Practice including firewalls and antivirus updates on all staff devices.

A question was asked about the Council moving its procurement function to Nottinghamshire County Council and how would this be audited. Mr Rubens explained this was an operational decision in partnership with the County Council and the audit would be based on its performance.

It was RESOLVED that Governance Scrutiny Group note and approve:

a)    The Internal Audit Strategy and Plan 2024/25-2026-2027

b)    The Internal Audit Charter, Appendix 1 of the Internal Audit Strategy and Plan