7 Audit Activity 2008-09 and Draft Audit Plan 2009-10

AGENDA ITEM: 7 NORTH WALES FIRE AND RESCUE AUTHORITY EXECUTIVE PANEL th13 July 2009 SUMMARY OF INTERNAL AUDIT ACTIVITY 2008/09 AND NEEDS ASSESSMENT AND DRAFT AUDIT PLAN FOR 2009/10 Report by Mike Halstead, Head of Audit and Procurement Services Purpose of Report 1 To receive a summary of Internal Audit work for 2008/09. 2 To approve the Internal Audit Needs Assessment and Draft Internal Audit Plan for 2009/10. Information 3 Under the terms of The Accounts and Audit (Wales) Regulations 2005, made under the Local Government Act 2000 and the Public Audit (Wales) Act 2004, Fire Authorities have a statutory responsibility to maintain “an adequate and effective system of internal audit.” 4 The Internal Audit function is carried out on behalf of the Fire Authority by Conwy County Borough Council and is an independent appraisal function for the review of the activities of the Fire and Rescue Authority as a service to all levels of management. 5 The North Wales Fire and Rescue Authority (NWF&RA) Financial Regulations state that a report shall be submitted under the auspices of the NWF&RA as regards the audit plan for the coming financial year and a report of performance against the original plan for the previous financial year. 6 Responsibility for determining the content of the audit plan lies with the Chief Fire Officer and the internal audit providers. The plan should be prepared in consultation with the External Auditor. ...