Issue - meetings
Third line assurance: Internal Audit: Quality assurance and Improvement Programme (QAIP)
Meeting: 16/09/2021 - Audit Committee (Item 31)
31 Third line assurance: Internal Audit: Quality assurance and Improvement Programme (QAIP) 
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The report of the Head of Audit is attached
Contact: Ceri Pilawski 01743 257739
Minutes:
The Committee received the report of the Head of Audit – copy attached to the signed Minutes – which confirmed, following a self-assessment quality assurance review (QAIP), that Internal Audit complied with the Public Sector Internal Audit Standards (PSIAS) and where there was some limited partial conformance, this was normal in local government environments and not significant enough for escalation in the Annual Governance Statement.
It was confirmed that an external assessment was planned for the current year, in compliance with the PSIAS, details of which had been confirmed with the Chairman and Section 151 Officer. The Head of Audit confirmed that a number of quotes had been received and that the contract had been awarded to the Chartered Institute of Public Finance and Accountancy (CIPFA).
In response to a query, the Head of Audit confirmed that a full assessment had been undertaken five years ago but that following several years of self-assessments they were more confident about what was needed, therefore an assessment of the self-assessment was appropriate.
RESOLVED:
To endorse the approach agreed by the Section 151 Officer and Head of Audit in consultation with the Chairman of the Audit Committee for delivery of the external assessment.