Issue - meetings
Internal Audit Code of Practice
Meeting: 13/03/2013 - Audit Committee (Item 64)
64 Internal Audit Code of Practice 
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Additional documents:
Decision:
That the report be noted.
Minutes:
The Internal Audit Manager introduced the report on the level of compliance of the Internal Audit section with the current Chartered Institute of Public Finance and Accountancy (CIPFA) Code of Practice for Internal Audit in Local Government in the UK.
The report also included the results of the RSM Tenon review of the quality of audit files and details on the new Public Sector Internal Audit Standards which would be implemented from April 2013 to replace the CIPFA Code of Practice. The availability of CIPFA guidance on how to apply the Standards would enable any changes to practices to be identified and reported to the Committee.
RESOLVED:
That the report be noted.