Agenda item

Annual Review of the System of Internal Audit

Joint Report of the Treasurer to the Joint Committee / Corporate Director: Resources and the Corporate Director of Neighbourhood Services.

Minutes:

The Principal Accountant noted that it was a requirement for the body that reviews the accounts to also have a review of the effectiveness of Internal Audit (for copy see file of minutes). 

 

Members noted that part of the role of Durham County Council’s Audit Committee was to scrutinise the performance and effectiveness of Internal Audit.  It was explained that this, and the work of External Auditors, provided assurance to the Joint Committee that the work carried out by Internal Audit was in line with best practice and the latest audit standards. 

 

The Principal Accountant explained that Appendix 3 to the report set out the main outcomes from the review and the resultant improvement plan.  Members were reminded that the review feeds into the Annual Governance Statement and Small Bodies Return.

 

Resolved:

 

(i)      That the information demonstrating the efficiency and effectiveness of the       Durham County Council Internal Audit Service be noted.

(ii)     That the actions to further improve the service during 2015/16 be noted. 

 

Supporting documents: