Agenda item

Report of the Corporate Director of Resources / Treasurer to the Joint Committee.

The Audit and Fraud Manager stated 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 and had received a report at its meeting in June.  It was explained that this provided assurance to the Joint Committee that the work carried out by Internal Audit was in line with best practice and the latest PSIAS.  It was explained that as part of the standards there was a requirement for an external review every 5 years and this had been undertaken by Newcastle City Council in 2016 which concluded “that Durham County Council’s Internal Audit Service conforms to the requirements of the PSIAS”.

The Chairman asked whether it was appropriate that the Durham County Council Audit Report came to the Joint Committee.  The Head of Finance and Transactional Services noted not necessarily, however, it was an assurance that the in terms of the financial returns and annual governance statement, the Internal Audit Service had been looked at by both the Durham County Council Audit Committee, and independently by Newcastle City Council, and therefore were providing a correct service for the Joint Committee.

The Chairman asked if issues were found, would they be flagged up and report back to the Joint Committee.  The Head of Finance and Transactional Services noted this was the case.

Resolved:

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