Review of Internal Audit Effectiveness
Meeting: 30/09/2010 - Audit and Governance Committee (Item 14)
14 Review of Internal Audit Effectiveness 
PDF 72 KB
The report of the Head of Internal Audit and Compliance provides the Committee with the Audit Commission’s review of Internal Audit, including the management response.
Representatives from the Audit Commission will be in attendance to present the findings of the review.
Additional documents:
- Appendix A 2009-2010 - Internal Audit Review - Cheshire East Council v1.0, item 14
PDF 305 KB
- Appendix B Internal Audit Review - Action Plan, item 14
PDF 56 KB
Minutes:
The report of the Head of Internal Audit and Compliance provided the Committee with the Audit Commission’s review of Internal Audit, including the management response.
The Committee was asked to consider the contents of the External Auditor’s report and seek assurance that any issues which significantly fell short of the expected standards, had been, or were being addressed appropriately.
Audit Commission representatives were in attendance and commended the Audit Section on a successful year, having met seven of the eleven CIPFA standards, and partially met the remaining four.
Arising out of discussion, it was acknowledged that there was a need for Member training on implementation of performance management. A new system had recently been procured and there would be regular updates to the Committee.
RESOLVED:
That
1. the Audit Commission’s report on the Internal Audit be received;
2. it be noted that the review identified that Internal Audit had met seven of the eleven CIPFA standards during the year and partially met the remaining four. (The review also concluded that “good progress was made in developing the Council's Internal Audit arrangements during the year” and “the Internal Audit team was well placed to act as an assurance function, delivering an independent and objective opinion on the Council's control environment and assurance on internal controls through its annual audit plan”. );
3. Management’s response to the auditor’s findings and recommendations contained within Appendix 1 of the Audit Commission’s report be noted; and
4. it be noted that the Committee will, periodically, receive update reports on the action that is being taken to address the issues identified by the Audit Commission.