Report of: the internal auditor BDO

Purpose: to set out the charter setting out the internal auditor’s standards.

Recommendation: to review and approve the charter.

The Committee considered the charter setting out the internal auditor’s (BDO’s) standards.

The Committee agreed to approve the charter.

Report of: the internal auditor: BDO

Purpose: to inform the Committee of the internal audit plan for 2017-18.

Recommendation: That the Audit & Governance Committee considers and notes the report.

The Committee considered the report of the internal auditor, BDO, setting out the internal audit plan for 2017-18.

Gurpreet Dulay, BDO, introduced the report and said the remaining four audit days for 2016/17 could be used to assess the Housing Benefit service’s action plan.

The Committee recommended the following changes to the plan:

·         Use the remaining four audit days for 2016/17 to assess the Housing Benefit service’s action plan.

·         Ensure there was sufficient time allocated to the Companies Review and that this should take place earlier than Q4.

·         Time should be given to working with the council on minimising the financial risk from the new finance act and the tax recording and payment changes for contracted workers including sub-contractors.

·         In the 2016/17 audit of the council’s culture, assess the risks to the culture of the organisation arising from the uncertainty surrounding the County Council’s unitary council bid.

The Committee noted the report.