The Chief Internal Auditor reported that to further improve Internal Audit Communications with Members of the Committee, discussions had taken place regarding the format and content of internal audit reports. A number of changes had been discussed with the Chair, which involved –

·  The introduction of a monthly Internal Audit Activity Summary to be e-mailed to Members of the Committee to identify audit work undertaken during the period and to include an assurance opinion on the control environment and detail of the high priority actions that were required. The summary would also include comments provided by clients and target implementation dates for actions and would provide Members with the facility to ask questions related to individual audits via a template attached to the Summary document.

·  The introduction of a colour coded RAG assessment to identify the outcome of the audit and the status of the actions required.

·  Streamlining the routine Internal Audit Update Report to reduce the volume of data reported to Members and avoid any duplication of information.

In addition, the following changes were being made to the Internal Audit report format, following consultation with CIPFA, the CIIA and other public bodies –

·  A RAG colour coded rating of assurance for the system audited to replace the formerly provided opinion.

·  The introduction of a Corporate Risk Rating.

·  The introduction of more rigid detailed guidance for staff and officers regarding the assurance opinions provided, which will confirm that a high level of assurance will only be provided when no high priority recommendations are provided.

Resolved –

(1)  That the proposed changes to the Internal Audit reporting mechanism be approved.

(2)  That the monthly IA Activity Summary provided to Members of the Committee be sent also to named deputies.