Issue - meetings

(a)       That the report be noted; and

(b)       That the method of external assessment to be completed in 2016/17 be endorsed.

The Internal Audit Manager presented the results of the annual internal assessment of conformance with the Public Sector Internal Audit Standards (PSIAS).  The checklist and summary of results appended to the report indicated that the Internal Audit section had achieved general conformance with the PSIAS.  Also included was an update on progress against actions identified in the 2015 assessment, together with further actions taken and planned in compliance with the standards.  To meet the requirement for an external assessment to be undertaken at least once every five years, it was proposed that the Chief Internal Auditor of Ceredigion Council review Flintshire’s Internal Audit in 2016/17 following agreement on a peer review approach by the Wales Chief Auditors Group.

Councillor Arnold Woolley queried the criteria for ‘general conformance’ with PSIAS as this did not necessarily require ‘complete/perfect conformance’.  The Internal Audit Manager explained that this definition was pre-set and that each Standard was deemed to have generally conformed if the vast majority of its elements met that criteria.

Councillor Woolley commented on the need for the checklist to use plain language to enable the reader to fully understand the meaning.  The Internal Audit Manager understood that the Standards were currently under review.

RESOLVED:

(a)       That the report be noted; and

(b)       That the method of external assessment to be completed in 2016/17 be endorsed.