Issue - meetings

Annual Review of the Effectiveness of Internal Audit

Meeting: 30/09/2021 - Audit & Regulatory Committee (Item 41)

41 Annual Review of the Effectiveness of Internal Audit pdf icon PDF 225 KB

Additional documents:

Minutes:

The Accounts & Audit Regulations 2015 require the Council to, each financial year, conduct a review of the effectiveness of the system of internal control, and that the findings of this review must be considered by a committee or by members of the authority meeting as a whole.  An annual review of the effectiveness of Internal Audit to demonstrate conformance with the Public Sector Internal Audit Standards and Local Government Application Note forms part of this review, and was presented to the Committee for consideration.

 

It was requested that an explanation of how an audit is actually undertaken to enable members to gain a greater understanding of the process be included as part of the training programme.

 

RESOLVED:

 

That the annual review of the effectiveness of Internal Audit for 2020/21 including the Quality Assurance and Improvement Programme and that Internal Audit is operating effectively and can be relied upon when considering the Annual Governance Statement for 2020/21, be noted.