Agenda Item No: ReportNo:Report Title: Internal Audit Interim Performance Report 2004/2005Report To: Audit Committee Date: 31 January 2005Ward(s) Affected: AllReport By: Director of Finance and Community ServicesContact Officer(s): David Heath, Chief Internal AuditorPurpose of Report:To inform Councillors of the Internal Audit work of the Audit andPerformance Division for the first nine months of 2004/2005.Officers Recommendation(s):1 To receive and consider the report.Reasons for Recommendations1 The remit of the Audit Committee includes a duty to agree a three-yearStrategic Audit Plan and an Annual Plan, and keep them under review.Information2 Background2.1 The Internal Audit function at Lewes operates in accordance with theauditing guidelines published as a Code of Practice for Internal Audit bythe Chartered Institute of Public Finance and Accountancy (CIPFA).2.2 The 2003 version of the CIPFA Code includes revised requirements forthe Chief Internal Auditor’s reporting to the Audit Committee. The Codenow requires that, in addition to the report on the work of the InternalAudit Section, the interim reports should address emerging issues inrespect of the whole range of areas to be covered in the formal annualreport.2.3 Members are reminded that any detailed discussion in open session ofthe conduct of audits, or the content of audit reports, may discloseexempt information as defined in the Local Government Act 1972. Anysuch discussions should ...