Agenda item

Report by Internal Audit Manager (Appendix 6 is Exempt)

Internal Audit had concerns that the current process of collecting evidence and subsequent reporting is inefficient for departments, Internal Audit and the Audit Committee and accordingly have devised a new reporting system which documents the progress made by departmental management in implementing recommendations made by Audit Scotland and Internal Audit. 

Decision

1.                  To note the contents of the report and request that this be followed up by Internal Audit.

2.                  To record the concern of the Committee  where “none” and “none at present” appear in the revised implementation date column and request that Directors note that this is not an acceptable response.

3.                  That the Head of Strategic Finance report back to the next Audit Committee on the outcome of the debtors user group meeting which is scheduled to take place in October 2004.

(Ref: Report by Internal Audit Manager dated 30 July 2004, submitted).