Thursday 27 August 2015 - Follow Up Report

Internal Audit: Follow up

Topics: Financial Management and Internal Control

Departments: Treasury & Resources

Sector: Internal Audit


Follow Up Report: pdf (435.17 KB)

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The operation of an effective internal audit function is a key part of the system of internal control of an organisation.

In March 2014, the C&AG reported on Internal Audit’s compliance against both the requirements of public sector internal auditing standards and of Jersey legislation. She identified that the Chief Internal Auditor, who was then newly in post, had begun to make changes to ensure compliance, but much more needed to be done.


This review evaluates the States’ response to the recommendations made in the C&AG’s March 2014 report on Internal Audit. It focusses on:

  • the adequacy of the arrangements put in place to manage and monitor the implementation of the recommendations made by the C&AG
  • the extent to which the actions identified against each recommendation meet the intended purpose of the recommendation; and
  • the progress made in implementing agreed recommendations.


The response to the C&AG’s previous report is impressive.

There has been an honest acceptance of the need for change. Most recommendations have been implemented in full. In other areas, recognising the timescales necessary to embed real change, substantial progress has been made and implementation is on track.


Associate Member of EURORAI - a cooperation project between public sector supervisory bodies in Europe