Issue - meetings

to note that the Internal Audit Service fully conformed with the Public Sector Internal Audit Standards.

The Committee had before it a report by the Chief Internal Auditor which presented the Committee with the results of the External Quality Assessment (EQA) of Internal Audit.

The report recommended:-

that the Committee consider and comment on the EQA, and note that the Internal Audit Service fully conforms with the Public Sector Internal Audit Standards (PSIAS).

In response to a question regarding the recommendations for updating the Internal Audit Charter and whether these would be achieved by the completion date, the Chief Internal Auditor advised that the Internal Audit Charter was reported annually and that the recommendations would be included in the report to Committee in February 2024.

In response to a question regarding the recommendation to review the Counter Fraud Policy, the Chief Officer – Finance advised that the changes would be included in the updated Counter Fraud Policy.

The Committee resolved:-

to approve the recommendation within the report.