Issue - meetings

Report of PWC.

Members received an update from PwC, the Council’s external auditor, in light of PwC being appointed as internal auditor for the authority. It was explained that, until PwC had finished its external audit work, they would be unable to take on the role of Head of Internal Audit, so this would be held by the Chief Officer until the conclusion of the 2014/15 audit (end of September 2015). Members were assured, however, that the internal audit team was an entirely separate team to that undertaking the external audit role and that no reliance would be placed on the work of internal audit by external audit.