Issue - meetings

Letter from Audit Scotland, External Auditors

Audit Scotland’s Code of Audit Practice (the Code) sets out the wider dimension of public sector audit.  The Code requires external auditors to carry out an annual assessment of the adequacy of the internal audit function.  A report advising on completion of this annual assessment and the areas of internal audit work that Audit Scotland plan to review was considered.

Decision

Noted the contents of the report and that this will be followed up by Internal Audit.

(Reference: Letter from Audit Scotland dated 31 January 2012, submitted)