Contact: Ejner Knudsen, 01962 847403, email: [email protected]

1 Introduction

1.1 In December 2007 the Governance Committee approved the internal audit strategy for 2008 to 2013.

1.2 The overall objective of the strategy is to ensure that internal audit resources are efficiently and effectively deployed to meet the requirements for internal audit outlined in:

· CIPFA Code of Practice for Internal Audit in Local Government in the United Kingdom 2006 (the Code)

· The Accounts and Audit Regulations 2003, including 2006 amendments.

1.3 The detailed plan for 2008/09 to 2010/11 has been prepared in line with the approved strategy and is attached at appendix A for information. The plan has been discussed with departmental managers and has been approved by the County Treasurer.

1.4 The terms of reference for internal audit are also attached at appendix B for information but remain unchanged since their approval by members in March 2006.

2 Recommendation

2.1 That the Governance Committee note the internal audit plan for 2008/09 to 2010/11.

Section 100 D - Local Government Act 1972 - background papers

The following documents disclose facts or matters on which this report, or an important part of it, is based and has been relied upon to a material extent in the preparation of this report.

NB the list excludes:

Published works.

Documents which disclose exempt or confidential information as defined in the Act.

TITLE FILE

NONE