To consider Report 70/2011 on the Joint Working Protocol for Internal and External Audit.

Members noted Report 70/2011 which set out the objectives of the Joint Working Protocol – Internal and External Audit.  Report 70/2011 assured Members that both external and internal audit resources were being applied efficiently and represented good value for money by demonstrating their commitment to work together effectively.  

The Joint Working Protocol had a number of objectives such as providing a framework for cooperation in planning and conducting external and internal audits audit work.  Members were advised that to achieve the protocols objectives, internal and external audit would need to work together effectively with clear communication throughout the year.