Purpose

Internal Audit’s primary role is to
provide independent and objective assurance on the Council’s
risk management, control and governance processes. This requires a
continuous rolling review and appraisal of the internal controls of
the Council involving the examination and evaluation of the
adequacy of systems of risk management, control and governance,
making recommendations for improvement where appropriate. Reports
are produced relating to each audit assignment and summaries of
these are provided to the Audit Committee. The update report forms
Appendix A. The purpose of this report is to provide the Committee
with an update on Internal Audit’s work since the last
update. Details are provided of the progress against the approved
Internal Audit plans, audit recommendations follow up, and other
relevant matters for the Committee to be aware of.