Draft report

Following a series of quality assurance procedures, we will compile a draft discussion report.

We will discuss this with the audit sponsor and other key contacts to make sure everything is clearly understood and to check that the suggested actions are feasible.

A formal draft report will then be circulated to key contacts agreed with the sponsor for a final review. The report will typically provide an overall assurance opinion (Good, Satisfactory, Limited or No) and graded actions (Critical, Major, Moderate or Low).

Your service is required to provide action owners and implementation dates within 10 working days of the draft report being issued.

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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