Agendas, reports and minutes

Audit Committee

Date: Wednesday, 16 February 2022

Agenda: Read the Agenda

A meeting of the Audit and Scrutiny Committee will take place remotely on Wednesday, 16 February 2022 at 10.30am.
 
Webcast Notice: This meeting will be filmed and broadcast over the Internet on the Highland Council website and will be archived and available for viewing for 12 months thereafter.
 
You are invited to attend the meeting and a note of the business to be considered is attached.
 
Yours faithfully
 
Stewart Fraser
Head of Corporate Governance 
 
 
Business
 
1. Apologies for Absence
    Leisgeulan
 
2. Declarations of Interest
    Foillseachaidhean Com-pàirt
 
Members are asked to consider whether they have an interest to declare in relation to any item on the agenda for this meeting. Any Member making a declaration of interest should provide some information on the nature of the interest and leave the meeting at the appropriate time.  Advice may be sought from Officers prior to the meeting taking place.
 
3. External Audit Plan Strategy 2021/22
    Aithisgean Sgrùdaidh bhon Taobh A-muigh
 
There is circulated Report No. AS/1/22 by the Council’s External Auditors (Grant Thornton).
 
The Committee is invited to note the terms of the report.
 
4. Internal Audit Reviews and Progress Report
    Ath-bhreithneachaidhean In-sgrùdaidh agus Aithisg Adhartais
 
There is circulated Report No. AS/2/22 dated 1 February, 2022 by the Corporate Audit Manager which summarises the final reports issued since the date of the last meeting, together with details of work in progress and other information relevant to the operation of the Internal Audit Section as follows:-
 
• Performance & Governance - Governance of Arms-Length External Organisations and Partnerships (Substantial Assurance)
• Transformation - Cyber Security (Reasonable Assurance)
 
The Committee is invited to note the current work of the Internal Audit Section outlined at section 5 of the report and progress against the 2021/22 audit plan in section 6. 
 
5. Review of Corporate Risks
    Ath-Sgrùdaidh air Cunnartan Corporra
 
There is circulated Report No. AS/3/22 dated 28 January, 2022 by the Corporate Audit and Performance Manager.
 
The Committee is invited to scrutinise the Corporate Risk Register provided at Appendix 1 and consider the risk profile at Appendix 2.
 
6. Regulation of Investigatory Powers (Scotland) Act (RIPSA)     
    Achd Riaghladh Chumhachdan Sgrùdaidh (Alba) (RIPSA)
 
There is circulated Report No. AS/4/22 by the Head of Corporate Governance. 
 
The Committee is invited to note the Council continues to be a modest user of the powers within the Regulation of Investigatory Powers (Scotland) Act and that a further report will be forthcoming to the September, 2022 meeting.