AUDIT COMMITTEE

 

14TH DECEMBER 2018

 

 

INTERNAL AUDIT REPORTING AND ESCALATION PROTOCOL

 

Recommendations / key decisions required:

 

To endorse the draft Protocol.

 

Reasons:

To allow Audit Committee to comment on the content of the draft Protocol.

 

Relevant scrutiny committee to be consulted: Not Applicable  

 

 

Exec Board Decision Required:                    Not Applicable

 

Council Decision Required:                          Not Applicable

 

EXECUTIVE BOARD MEMBER PORTFOLIO HOLDER: Cllr D Jenkins

 

Directorate:                         Corporate Services

 

Name of Head of Service:

Helen Pugh

 

Report Author:

Caroline Powell

 

Designations:

 

 

 

Head of Revenues and Financial Compliance

 

Principal Auditor

 

 

Tel No. 01267 246217

E Mail Address: capowell@carmarthenshire.gov.uk

 

 


EXECUTIVE SUMMARY

 

AUDIT COMMITTEE

14TH DECEMBER 2018

 

INTERNAL AUDIT ESCALATION PROTOCOL

 

The Head of Revenues and Financial Compliance at Carmarthenshire County Council is responsible for the Authority’s Internal Audit service.  Where Internal Audit reviews are undertaken on functions headed by the Head of Revenues and Financial Compliance, there is a potential conflict of interest arising from reporting lines.

 

Internal Audit works to the Public Sector Internal Audit Standards which came into force on 1 April 2013. Professional standards require that Internal Audit be independent from management and the activities which it audits. This is essential to Internal Audit’s proper conduct and impartial advice to management. The Public Sector Internal Audit Standards require Internal Auditors to conform to a code of ethics; the four principles of the code of ethics are:

§  Integrity,

§  Objectivity,

§  Confidentiality, and

§  Competency.

 

This document sets out the reporting process within the Internal Audit team and the escalation process to follow should a conflict of interest arise, ensuring the code of ethics is adhered to at all times.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

DETAILED REPORT ATTACHED?

YES


IMPLICATIONS

 

I confirm that other than those implications which have been agreed with the appropriate Directors / Heads of Service and are referred to in detail below, there are no other implications associated with this report :

Signed: Helen Pugh - Head of Revenues and Financial Compliance                    

Policy, Crime & Disorder and Equalities

Legal

Finance

ICT

Risk Management Issues

Staffing Implications

Physical Assets 

NONE

NONE

YES

NONE

NONE

NONE

NONE

 

Finance: Reviews carried out to ensure systems in place comply with the Authority’s Financial Procedure Rules.

 

 

CONSULTATIONS

I confirm that the appropriate consultations have taken in place and the outcomes are as detailed below

Signed: Helen Pugh - Head of Revenues and Financial Compliance                                             

 

1. Scrutiny Committee: Not Applicable

2. Local Member(s): Not Applicable

3. Community/Town Council: Not Applicable

4. Relevant Partners: Not Applicable

5. Staff Side Representatives and other Organisations: Not Applicable


Section 100D Local Government Act, 1972 – Access to Information

List of Background Papers used in the preparation of this report:

THESE ARE DETAILED BELOW    

Title of Document

File Ref No.

Locations that the papers are available for public inspection

Strategic Audit Plan 2018-21

AC 28-03-16

 

Internal Audit Unit