Issue - meetings
Internal Audit Effectiveness Review
Meeting: 24/05/2023 - Governance Committee (Item 9)
9 Internal Audit Effectiveness Review 
PDF 133 KB
To receive and consider the report of the Head of Audit.
Additional documents:
- Appendix A Quality Assurance & Improvement Programme, item 9
PDF 491 KB
- Appendix B Internal Audit Self Assessment, item 9
PDF 1 MB
- Appendix C Action Plan 2023, item 9
PDF 174 KB
Minutes:
The Head of Audit and Risk presented a report that provided the results of the self-assessment carried out by Internal Audit against the requirement of the Public Sector Internal Audit Standards (PSIAS) and Local Government Application Note (LGAN).
The Head of Audit and Risk explained that a self-assessment needed to be undertaken annually so the service could demonstrate how it complies with PSIAS and assures members they can place reliance on the opinions given by Internal Audit. Of 135 aspects the service had confirmed compliance with 125 in full, five were non applicable and 1 partial performance which was included in the Annual Governance Statement. External assessment of the review would start in June.
Resolved: (Unanimously)
Committee notes the results of the self-assessment recently undertaken as part of the Governance Committee’s consideration of the system of internal control.