§ Mr. Eggarasked the Secretary of State for Scotland if he will list the number of (a) civil servants and (b) secondees, who are engaged in internal audit within his Department and the grades and qualifications of each individual; and to what extent the establishment and work carried out by the unit deviates from the nine primary standards listed in "Government Accounting 9/82".
§ Mr. YoungerAt 4 June 1984, 34 staff in my Department were engaged in internal audit duties in a unit with additional responsibilities for the statutory audit of the National Health Service. They are all civil servants and comprise one senior principal; three principals; six SEOs, of whom two hold a qualification in computer auditing; 12 HEOs of whom two hold a qualification in computer auditing and one a professional qualification in internal auditing; and 12 EOs; 19 staff are currently undergoing training for the professional qualification in internal auditing, and one for a full accountacy qualification with the Association of Certified Accountants.
All staff at SEO level and above have many years of practical audit experience. The establishment supports a 39W mode of operation and work plan which comply with the listed standards and all are the subject of continuing review.