Decision details

Internal / External Audit Protocol

Decision Maker: Audit, Risk and Governance Committee

Decision status: Recommendations Approved

Is Key decision?: No

Purpose:

This protocol sets out how Lancashire County Council's Internal Audit Service and Grant Thornton as its external auditor work together, and establishes a framework for coordination, cooperation and exchange of information.

Decisions:

Ruth Lowry, Head of Internal Audit, presented the protocol setting out how Lancashire County Council's Internal Audit Service and Grant Thornton as its external auditor worked together, differentiated responsibilities and established a framework for coordination, cooperation and exchange of information. The protocol was last issued in 2017 and had been reviewed and revised to include references to the Lancashire Pension Fund and the consideration given by Grant Thornton to the head of internal audit's overall opinion.

 

Resolved: That the Internal / External Audit Protocol, as presented, be noted.

 

Report author: Ruth Lowry

Date of decision: 29/07/2019

Decided at meeting: 29/07/2019 - Audit, Risk and Governance Committee

Accompanying Documents: