Agenda item

S Bradley, Internal Audit Manager, presented the Internal Audit Effectiveness Report.

The key points were noted as follows:-

·         The requirement to have an EQA and to maintain a Quality Assurance and Improvement Programme (QAIP) for the Internal Audit function was required by the Public Sector Internal Audit Standards 2017 (PSIAS).   

·         A framework had been developed to ensure all aspects of the PSIAS are considered and factored into how the Internal Audit function is resourced, managed, audit work is identified and delivered, and personal professional standards are met.

·         A self-assessment against the PSIAS would be undertaken once the Service’s Transformation Review has been concluded and any changes embedded. The outcome would be reported into the Audit and Governance Committee in due course.         

RESOLVED that:-

(i)            Members considered and assessed the proposed QAIP Framework which sets out how it will meet the requirements set out in the PSIAS; and

(ii)          That the Committee receives an annual update report on the delivery of the QAIP.