Issue - meetings

The Board considered a report of the Divisional Manager, Audit, Procurement and Operational Finance, which summarised the work of Internal Audit during 2017/18 and presented an opinion on the effectiveness of the Council’s overall risk management, control and governance processes.

          It was noted that the Public Sector Internal Audit Standards (PSIAS) required the Head of Internal Audit to deliver an annual audit opinion and report which could be used to inform the Annual Governance Statement. There was a requirement for the Internal Audit Annual Report to provide details of the internal audit Quality Assurance and Improvement Programme (QAIP). The purpose of QAIP was to enable an evaluation of the internal audit activity’s conformance with professional standards and an evaluation of whether internal auditors applied the Code of Ethics. It was reported that the results of the QAIP provided assurance that internal audit activity had been undertaken in 2017/18, in accordance with the relevant professional standards.

          RESOLVED: That the Board notes and approves the Internal Audit Annual Report 2017/18.