To consider Report 71/2011 and agree in principle the proposed Audit Plan for 2011/12.

Members considered Report 71/2011 which set out the Internal Audit Plan for 2011/12.  Members were advised that the internal audit function was provided by the Devon Audit Partnership which provides audit services to Devon County Council, Plymouth City Council and Torbay Council, for each of these authorities Audit Plans were prepared using a risk based approach and priority assessment including consultation at both strategic and operational levels to ensure the service provided was aligned to customer needs.  The number of audit days for each customer was based upon available resources and previous service levels.

The Assistant Head of the Devon Audit Partnership informed Members that the Audit Plan for 2011/12 had to be flexible especially in light of schools changing to academies as they are required to have a ‘responsible officer’ role rather than an internal audit function.  He advised that the Devon Audit Partnership were in a position to provide responsible officers hence the need for the 2011/12 Audit Plan to be flexible.

Resolved:

That in principle the proposed Audit Plan for 2011/12 be agreed.