Agenda item

Joint Report of the Corporate Director of Neighbourhoods and Climate Change and the Corporate Director of Resources and Treasurer to the Joint Committee

The Joint Committee received a joint report of the Corporate Director of Neighbourhoods and Climate Change and the Corporate Director Resources and Treasurer to the Joint Committee that provided details of a review of the effectiveness of the Durham County Council Internal Audit Service, which was carried out by the County Council’s Audit Committee in June 2024 (for copy see file of minutes).

The Principal Auditor reported that there was a requirement for the service to be externally assessed once every five years. The latest external assessment, carried out by the Chartered Institute of Public and Finance and Accountancy (CIPFA), concluded that ‘Durham County Council’s Internal Audit Service’s self-assessment was accurate and as such conclude that they FULLY CONFORM to the requirements of the Public Sector Internal Audit Standards and the CIPFA Local Government Application Note’.

Internal Audit then completed a further self-assessment, for 2023/24, against the key elements of the Public Sector Internal Audit Standards (PSIAS) and CIPFA Local Government Application Note, which demonstrated that the Section continues to conform to the Code’s requirements and was based on the revised PSIAS brought into effect on 01 April 2017.

Resolved:

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