Internal Audit

Scrutiny review - Public Accounts Committee

Launch date: 28/04/2014

Review status: Report published

What is the review about?

​Priority 6 of the current States Strategic Plan calls for a public sector that is  as efficient and effective as possible and provides good value to the taxpayer.  The internal audit function is a key system of internal control within the States that must function effectively for priority 6 to be achieved.

The Comptroller and Auditor General presented her report on the internal audit function (R.36/2014) to the States on 21st March 2014. Twelve recommendations were made in the report, which indicates that there is a body of work to be done to ensure the system of internal control maintains high standards.

Terms of reference

​1. To review the operation of the internal audit function  with particular reference to-
(a) the requirements of the Public Finances (Jersey) Law 2005,
(b) the reporting lines of the Chief Internal Auditor,
(c) the purpose and coverage of internal audit work,
(d) quality.
2. To consider the extent to which the recommendations made by the Comptroller and Auditor General in her review of the internal audit function (R.36/2014) have been accepted and, if so, the adequacy of the plans for their implementation.


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