Decision details

Internal Audit - Quarter 2 Report 2016/17

Decision Maker: Audit and Governance Committee

Decision status: For Determination

Is Key decision?: No

Is subject to call in?: No


The Head of Internal Audit reported to the Committee summarising the work of the Internal Audit Team during the second quarter period of 2016/17.


This report was submitted to enable the Audit and Governance Committee, in accordance with their work programme and overall responsibility for governance, to scrutinise Internal Audit coverage during the first quarter of 2016/17 on all Services within RBC. The work of RBC Internal Audit is governed by the UK Public Sector Internal Audit Standards.


The Committee were advised of the details of planned audit reviews completed during quarter two which had an ‘adequate’ or ‘substantial’ assurance opinion together with a number of follow up reviews to previous audit reports with a red “limited assurance” opinion which were in progress, the outcomes of which will be reported to Members at the next meeting of the Audit and Governance Committee.


The Committee was also advised of the items of unplanned work which had been identified and the outcomes of these investigations.


DECIDED – that the Internal Audit Quarter 2 report be noted.




Report author: Ian Corbridge

Publication date: 14/12/2016

Date of decision: 06/12/2016

Decided at meeting: 06/12/2016 - Audit and Governance Committee

Accompanying Documents: