Agenda item - Due diligence implications for audit and corporate fraud joining Orbis

Report of the Executive Director, Finance & Resources (copy attached).

1)            That the Committee notes that Orbis IA is capable of delivering an effective internal audit function at Brighton & Hove City Council.

34.1      The Committee considered a report of the Executive Director, Finance & Resources that updated Members on the progress made in carrying out due diligence for assessing the effectiveness of audit at Brighton & Hove City Council provided through Orbis.

34.2      Councillor Sykes asked how Brighton & Hove City Council compared to the other partner authorities in terms of internal audit workload and productivity.

34.3      The Head of Internal Audit stated that the three councils were broadly similar in terms of workload and productivity and the partnership would allow for the sharing of best practice and specialisation.

34.4      Councillor Morris noted that paragraph 4.3 of the report set out that Orbis would be subject to external assessment against professional standards in 2017/18 and asked who this assessor would be.

34.5      The  Head of Internal Audit clarified that this would typically be a choice between a fellow auditor or a professional body such as The Chartered Institute of Public Finance Accountants (CIPFA) or a the Chartered Institute of Internal Auditors (CIAA).

34.6      RESOLVED- That the Committee notes that Orbis is capable of delivering an effective internal audit function at Brighton & Hove City Council.