Issue - meetings

Report by Chief Internal Auditor

The Committee gave consideration to a report setting out Internal Audit’s assessment of the sources of assurance for the Committee on the management of the Council’s strategic risks. 

Decision:

The Audit and Scrutiny Committee agreed:

1.    that the Chief Internal Auditor (CIA) provides an assurance mapping exercise on an annual basis with the report replacing the annual requirement for a risk management report;

2.    that Internal Audit perform an audit of compliance with risk management arrangements every three years unless issues are brought to the attention of the CIA which would suggest a review is required outwith that cycle;

3.    to note the risk assurance map at appendix 1; and

4.    to consider the implications for audit or scrutiny coverage in the respective audit and scrutiny annual plans in 2020/21 plan and/or beyond.  In particular a potential scrutiny review focusing on waste management.

(Reference:  Report by Chief Internal Auditor, dated 24 September 2019, submitted.)