Internal audits and annual reports

Which annual reports the results of internal audits are included in, and how these contribute to council governance.

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.

Last published date:
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