Agenda Item No: Report No:Report Title: Strategic Audit PlanReport to: Audit Committee Date: 1 March 2004Ward(s) Affected: AllReport By: Director of Finance and Community Services Contact Officer(s): David Heath, Chief Internal Auditor Purpose of Report:To agree the Strategic Audit Plan for the period 2004/2005 to 2006/2007 andthe Annual Audit Plan for the year 2004/2005.Officers’ Recommendations:1 To agree the three year Strategic Audit Plan.2 To agree the Annual Audit Plan for 2004/2005.1 Background1.1 Lewes District Council Internal Audit operates in accordance with theauditing guidelines published as a Code of Practice for Internal Audit bythe Chartered Institute of Public Finance and Accountancy (CIPFA). 1.2 The purpose, authority and responsibilities of Internal Audit are definedin the Charter for Internal Audit that was approved by the AuditCommittee in May 2002, with updates approved by the Committee inDecember 2003 to ensure compliance with the latest version of theCIPFA Code (2003). 1.3 The 2003 CIPFA Code refers to the need for a high level strategy thatoutlines how the Internal Audit service will be delivered and developed,and for there to be a risk based periodic plan that sets out how thestrategy is to implemented.1.4 The Strategic Audit Plan sets out the scope, conduct and timing ofinternal audit work for the three year period from 2004/2005 to2006/2007. The Strategic Audit Plan is reviewed each year so that itcan be amended ...