Issue - meetings

This report summarises progress against the Internal Audit Plan 2022-2023.

The Committee received a report summarising progress against the Internal Audit Plan 2022-2023.

Natalie Jerams from SIAP presented the report.

The following matters were considered by the Committee:

a)            Categorisation of opinions: A Councillor enquired whether there is an “excellent” category, with reference to the assurance opinion categories on page 162 of the agenda.  The internal auditor confirmed that CIPFA guidance is followed regarding terminology, and the 4 categories are Substantial, Reasonable, Limited and No.  The “Adequate” category has been replaced with “Reasonable”.

Following consideration, it was resolved to:

(1)      Note the internal audit progress report from Southern Internal Audit Partnership attached at Appendix 1 to the report.