§ Mr. Laurence Robertson
To ask the Deputy Prime Minister if he will estimate the cost to parish councils of the internal audit work which will be required to be carried out in addition to the main audit; and if she will make a statement. 
§ Mr. Raynsford
All local authorities have been required to maintain an adequate and effective system of internal audit for many years. We plan to consult later this year on revised Accounting and Audit Regulations which will include proposals to make explicit the need for authorities to follow existing relevant best practice when carrying out their internal audit role.