Internal Audit Strategy
Meeting: 30/09/2009 - Governance & Constitution Committee (Item 128)
128 Internal Audit Strategy 
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To present the Internal Audit Strategy to the Committee.
Additional documents:
Minutes:
The Committee considered a report on the Internal Audit Strategy.
The CIPFA Code of Practice for Internal Audit in Local Government suggested that it was good practice to have terms of reference for Internal Audit as well as an Internal Audit Strategy document. The Terms of Reference had been approved by the Committee in June.
The Internal Audit Strategy covered: scope and authority; status; delivery; contribution to corporate governance, risk management and internal control; relationships and linkages; and culture and working practices.
RESOLVED
That the Internal Audit Strategy be endorsed.