Agenda item - Review of the Effectiveness of the System of Internal Audit

Report of the Executive Director for Finance & Resources (copy

attached).

13.1      The Committee considered the report of the Executive Director of Finance and Resources, which was presented by the Acting Head of Internal Audit. The report detailed the results of a self assessment of the system of Internal Audit against the UK Public Sector Internal Audit Standards.

13.2      Mr Horne noted that the report stated that the service had been self assessed as being 99% compliant but a later report stated that the only 82% of services had been delivered, and asked for clarification on the discrepancy. The Acting Head of Internal Audit advised that the self assessment looked at compliance with the provision of the service rather than the quality of the service. For example the self assessment could ask whether the Authority had a plan for a particular service and whether that plan had been audited, but did not ask whether that service had been completed/provided.

13.3      RESOLVED:

(1)   That the Committee considered the findings of the review of the effectiveness of Internal Audit

(2)   That the Committee noted the conclusion of the review that the system of internal audit for the Council continued to be effective and operated in accordance with proper professional practice, and that the council could place reliance on the system of internal audit for the purpose of its Annual Governance Statement.