AAB(JUN20)07 – Draft Internal Audit Plan 2020/21 6.15 Andy Munro presented the final draft of the Internal Audit Plan for 2020/21 for the AAB’s approval, noting that the plan assumes access to the Parliament building and includes consideration the SPCB’s response to the pandemic. 6.16 The AAB approved the draft Internal Audit Plan, noting however that that timescales and priorities may change due to further lockdown restrictions.