Decision details

Ruth Lowry, Head of the Internal Audit Service presented the Internal Audit Service Progress Report for the period to 9 September 2016.

The report highlighted key issues arising from the work undertaken during the period by the Internal Audit Service under the agreed Internal Audit Plan

It was reported that all the work in respect of the internal audit plan for 2015/16 had been completed, and work was taking place across a number of the planned audits for 2016/17. It was noted that the plan may be amended as scopes of individual audits were developed. 

The report also included details of a proposal to appoint the Chartered Institute of Internal Auditors to undertake an external assessment of the Internal Audit Service. This would meet the requirement for an external quality assessment to be conducted at least once every 5 years by a qualified independent assessor, validating the service's own self-assessment.

Officers responded to questions raised by the Committee in relation to the external assessment and also key issues raised in the Progress report in respect of the debt management system and the Parent Pay System operated in the county's schools.

Resolved: That the Committee note:

i)  The Internal Audit Service Progress report for the period to 9 September 2016.

ii)  The proposed appointment of the Chartered Institute of Internal Auditors to undertake an external assessment of the Council's Internal Audit Service.