To consider a report that sets out the Internal Audit Plan for 2017-18.

Members noted the Internal Audit Plan for 2017-18 which represents the proposed internal audit activity for the year and an outline scope of coverage.  The scope of each audit is discussed and agreed with management with a view to providing management, the Head of Finance and members with assurance on the control framework to manage the risks identified.  Members noted that the number of days allocated to Transformation had increased.  The Head of the Devon Audit Partnership advised that Internal Audit had been involved with the Transformation agenda from the outset as a trusted advisor providing assurance throughout.  The Assistant Director of Corporate and Business Services advised that the implementation of MyView was a good example of Internal Audit testing processes as the decisions were made.

Members referred to fraud prevention and detection in particular fraud related to Blue Badges.  Members were advised that Blue Badge fraud had not been investigated for a number of years a situation which had also been raised by the Executive Head of Business Services.  Members welcomed the suggestion that the Council’s Fraud Officer, be invited to attend a future meeting of the Audit Committee to present the Fraud Strategy and provide details of priority work areas.