Agenda item

Review of the Effectiveness of the System of Internal Audit

·        Review of the Effectiveness of the System of Internal Audit for 2009/2010.

 

Minutes:

The Head of Finance, HR and Business Support noted that it was a requirement for the body that reviews the accounts to also have a review of the effectiveness of Internal Audit.  Members heard that guidance and a checklist from the Chartered Institute of Public Finance and Accountancy (CIPFA) were used in carrying out the review.  Councillors noted that in the past, prior to the Unitary Authority for County Durham coming into effect, the responsibility was for the former Lead Authority’s Audit Committee.

 

The Joint Committee noted that, in addition to the internal review, External Audit had also looked at the effectiveness of the system of internal audit as part of the 2009/10 accounts audit process.  Members learned that the External Auditor had made some suggestions as regards how the service could be improved, primarily being improvements to the accountability of the Audit Service to the Joint Committee and for a need for the Joint Committee to review its own terms of reference to ensure they reflected the expected role and responsibilities of an “Audit Committee”.

 

The Head of Finance, HR and Business Support explained that Appendix 2 to the report set out the scope of Internal Audit and noted the improvements made in order to be compliant with the CIPFA guidance.  Members were informed that there would be a further update as part of the AGS and that the Governance Statement would be drawn from this review of the effectiveness of the system of Internal Audit, from the Risk Management reports and through work of all staff involved with the Crematorium.

 

Resolved:

 

(a)         That the Members of the Central Durham Crematorium Joint                                         Committee note their satisfaction with the report setting out the                                    effectiveness of the system of Internal Audit.

 

(b)         That the Members of the Central Durham Crematorium Joint                                         Committee note that the review against the CIPFA checklist will be                             refreshed and updated, with the resultant outcomes reported in the                                Annual Report of the Head of Internal Audit in April.

 

Supporting documents: