To update members on the progress of internal audit work and to bring to their attention any key internal
control issues arising from work recently completed.
To assure the committee that action is being taken on risk related issues identified by internal audit.
This is monitored through acceptance of agreed management actions and progress updates in
implementing the action plans. In addition, occasions where audit actions not accepted by
management are documented if it is considered that the course of action proposed by management
presents a risk in terms of the effectiveness of or compliance with the council’s control environment.