This report provides Members of the Committee with an overview of the requirements set out in the Public Sector Internal Audit Standards in relation to an External Quality Assessment (EQA) of the Council’s Internal Audit service and to inform Members of the planned approach to ensure an EQA is procured and completed.

Paul Harrington, Chief Auditor, submitted a report providing an overview of the requirements set out in the Public Sector Internal Audit Standards in relation to an External Quality Assessment (EQA) of the Council’s Internal Audit service and to inform the Committee of the planned approach to ensure an EQA was procured and completed.

Following discussions with the Director of Finance, it was recommended to engage CIPFA to perform a full external quality assessment of the Council’s Internal Audit Service’s conformance to the PSIAS and the CIPFA LGAN, to be carried out week commencing 25^th April 2022.  CIPFA was well placed to carry out this assessment, being a champion in public services, one of the professional bodies which set and provided guidance on the standards required of public body internal audit services.  The assignment would be carried out by a Lead Consultant, who was wholly independent of the Council to ensure the review was independent of any conflicts of interest and impairment of objectivity.  It was noted that the consultant would want to speak to members of the Committee.

Resolved:     That the approach of the External Quality Assessment of the Council’s Internal Audit function, as described in the report, be endorsed.