That after careful consideration and review the Internal Audit Plan 2020-21 be approved.

The Chief Audit Executive (Head of Devon Audit Partnership) is responsible for developing a risk-based plan which takes into account the organisation’s risk management framework, including using risk appetite levels set by management for the different activities or parts of the organisation and ensures the aims and objectives of the Internal Audit Charter are upheld.

No alternative options were considered.

This decision will be implemented immediately.

The Internal Audit Plan represents the proposed internal audit activity for the year and an outline scope of coverage.  At the start of each audit the scope is discussed and agreed with management with the view to providing management, the Chief Finance Officer (Section 151) and members with assurance on the control framework to manage the risks identified.  The plan will remain flexible and any changes will be agreed formally with management and reported to the Audit Committee.

None.