Decision details

The committee received a report from the Director of Resources regarding the review of the effectiveness of the systems of internal audit.

 

The committee made the following comments on the report

 

i.        The work undertaken by Internal Audit was welcomed.

 

ii.          Officers were questioned on whether there were further opportunities to share the outcomes of reviews, in order to increase the understanding of the work undertaken by the team. The Director of Resources outlined some specific limitations in expanding the sharing of outcomes, however agreed that further work was required to ensure that where appropriate review outcomes could be easily accessed.

 

iii.      The Director of Resources was also asked, whether the current structure allowed the Internal Audit function to operate as independently as possible from the management structure where required. The Director of Resources explained that whilst the Head of Internal Audit was line managed by the Director of Resource, they had direct access to the Chief Executive and other senior managers

 

iv.      The use of the term “Audit Committee” throughout the document was highlighted as potentially confusing. The Director of Resources explained that the document had been produced using a national template, however it was agreed that in future the term Civic Affairs would be used throughout.

 

v.          Clarification was requested on the likely format for the committee handbook. The Head of Internal Audit explained that document would be 20/25 pages long, and contain information related to the remit of the committee.  

 

Resolved (Unanimously) to

 

i.        Note the “Review of the Effectiveness of Internal Audit 2011/12”.