Agenda item

Report of the External Auditors, Grant Thornton.

Members received a report of the External Auditors (Grant Thornton) providing an audit progress report and sector update.

A Member asked if there had been any changes from the approach of the previous External Auditors, and how they intended to use work undertaken by the Internal Audit team. In reply, officers from Grant Thornton said that the significant areas they were looking at were probably similar to those that had been considered by the previous auditor, though some of the methods may vary. They were working carefully with the Internal Audit team to outline their requirements and the nature of their requests. Grant Thornton did not specifically rely on Internal Audit’s work, but did review that team’s work to inform their risk assessment and planning.

RESOLVED, that – the report be received and its contents noted.