Purpose

In accordance with the Public Sector Internal Audit Standards (PSIAS) the Council’s
Internal Audit function is required to have an external quality assessment (EQA) undertaken at least once every 5 years as part of its Quality Assurance Framework.

To ensure compliance with this requirement the Chartered Institute of Internal Auditors (CIIA) completed an external quality assessment of Internal Audit in February 2023. This report provides the Audit, Risk and Governance Committee with information on the results of this assessment.

The assessment included a full validation of the Internal Audit Service’s own self-assessment against the PSIAS and the International Professional Practices Framework (IPPF). Interviews with key stakeholders across the Council were held along with discussions with Internal Audit Service team members and a stakeholder survey was issued to managers.