FOI Request - Internal Audit

Request 101003383487

1. Does Moray have an Internal Audit function or has the Internal Audit function been outsourced?

2. If Moray retains an Internal Audit function, what is its reporting line ... that is, to the Chief Executive or to the Elected Officials?

3. If the Internal Audit function has been outsourced, to which body is Internal Audit outsourced, when was the decision made and for what reason?

4. What is the reporting line of Moray's Information Team ... that is, to the Chief Executive or to the Elected Officials?

Clarification sought 28/08/2023

Clarification received 29/08/2023

Response 18-09-2023

1. Moray Council Internal Audit Service is delivered by an in-house team.

2. The Internal Audit Section reports directly to the Head of Governance, Strategy & Performance, but also with access to the Chief Executive. In addition, the reporting to elected members is undertaken directly by the Audit and Risk Manager.

3. Not applicable

4. Information Governance sits within ‘Governance, Strategy & Performance’. Various reports are submitted to CMT (Corporate Management Team, which includes the Chief Executive) and, when required, to the Council (Elected Members).