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.
Divisions Affected: (All Divisions);
Contact: Ruth Lowry Email: ruth.lowry@lancashire.gov.uk.
Report author: Ruth Lowry
Date of decision: 29/07/2019
Decided at meeting: 29/07/2019 - Audit, Risk and Governance Committee
Accompanying Documents: