Issue - meetings

That the Protocol be accepted as the basis for the ongoing co-operation between the internal and external auditors.

The Internal Audit Manager presented the updated Protocol between Internal Audit and the Auditor General for Wales and Wales Audit Office (WAO).

Since last updated in 2015, the Protocol had been refreshed to ensure it reflected current practice and met requirements.  No major changes had been made except to update details of the internal and external teams.  Quarterly meetings between both parties were held to discuss progress and planning.

Matt Edwards said that it was good practice to develop the framework to formalise working relationships and capture the roles of all involved.

Sally Ellis asked if similar protocols were in place to give assurance of working arrangements with other bodies, such as the Department of Work & Pensions.  The Internal Audit Manager explained that this could be identified as part of the assurance mapping process.

RESOLVED:

That the Protocol be accepted as the basis for the ongoing co-operation between the internal and external auditors.