Internal audits and annual reports

Part of
Internal audit process

Results of audits carried out during each financial year are summarised in an annual report presented to the Audit, Governance and Standards (AGS) Committee in June each year. This includes the results of audits outlined in the Internal Audit and Counter Fraud Plan and any unplanned audits.

The full role of the AGS Committee can be found in the council’s constitution. One of their purposes is to receive reports from the council’s Internal Audit team summarising the outcome of the audit reviews, investigations and implementation of agreed actions. The AGS Committee also receives the annual Internal Audit and Counter Fraud Report from the head of assurance.

The results of each individual review help the Internal Audit team to form an overall opinion of the council’s governance, internal control and risk-management arrangements, and inform the council’s Annual Governance Statement.

Part of
Internal audit process

Scoping meeting
What happens at an internal audit scoping meeting and the role of the audit sponsor.
Terms of reference
What's included in the terms of reference for an internal audit and who needs to approve them.
Audit testing phase
What to expect during the testing phase of an internal audit.
Draft report
How a draft internal audit report is compiled, what it will contain and next steps.
Final report
Who a final internal audit report is circulated to, and action owners' responsibilities.
Action tracking on Ideagen (Pentana)
How to access and make updates in the internal audit action tracking system, Ideagen (Pentana).
Internal audits and annual reports
Which annual reports the results of internal audits are included in, and how these contribute to council governance.

Last published date: 4 January 2024

Next review date: 10 November 2024

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Internal audits and annual reports