Defence Audit Committee Annual Report 2005-06

Supplementary Document Defence Audit Committee Annual Report 2005-06Produced by Ministry of Defence DEFENCE AUDIT COMMITTEE ANNUAL REPORT 2005-06 (A paper by the Chair of the Defence Audit Committee) Introduction 1. Under its terms of reference the Defence Audit Committee is required to report annually to the Accounting Officer in advising him on the Statement on Internal Control he is required to sign as part of the Departmental Resource Accounts. Additionally, the Corporate Governance Code of Good Practice for Central Government Departments encourages departments to report annually on the work of the Audit Committee. This report therefore sets out the main activity of the Committee from November 2005 to June 2006 to review the Department’s control and assurance arrangements for 2005-06. 2. The Committee met 5 times during the year, in November 2005 and January, March, May and June 2006. The minutes of its meetings were copied to Defence Management Board members, Top Level Budget Command Secretaries and Audit Committees. The Committee also considered a number of papers out-of-committee. Review of Internal Control Systems 2005-06 3. The Committee reviewed a number of items in the course of the year in order to assure itself of the adequacy of the Department’s internal control arrangements, taking account of its advice to the Accounting Officer on the previous year’s SIC. These included: • Departmental risk and assurance arrangements, including ...