§ Mr. Eggarasked the Secretary of State for Employment 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 253W 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. Gummer[pursuant to his reply, 18 June 1984, c. 26]: On 4 June this year 78 civil servants were engaged
Department of Employment Internal Audit Unit Grade No. Qualification Senior Principal (Grade 6) 1 Diploma in Economics and Political Science (Oxford University) Principal 1 Senior Executive Officer 7 1 Associate Member of the British Computer Society. Parts I & II. Higher Executive Officer 30 3 National Computer Centre Certificate in Systems Analysis 1 Higher National Certificate in Computer Studies; National Computer Centre Certificate in Systems Analysis. 1 National Computer Centre Certificate in Systems Analysis; Royal Army Pay Corps Accounting Technician Certificate. 1 City of London Polytechnic Diploma in Accounting. 1 Practitioner in Computer Audit - HA. 11 Studying for the Diploma of the Institute of Internal Audit. 7 Commencing studies for the Diploma of the Institute of Internal Audit in 1984–85 academic year. Executive Officer 39 1 Institute of Accounting Staff Parts I and II; Association of Certified Accountants Part I and studying for Part n. 1 Higher National Certificate in Business Studies. 1 National Computer Centre Certificate in Systems Analysis. 12 Studying for the Diploma of the Institute of Internal Audit. 16 Commencing studies for the Diploma of the Institute of Internal Audit in 1984–85 academic year. Total staff in post on 4 June 1984 78 Manpower Services Commission Internal Audit Unit Senior Principal (Grade 6) 1 Fellow of the Institute of Chartered Accountants. Principal 2 1 Higher National Diploma in Business Studies (including Cost and Accountancy). Senior Executive Officer 8 1 Institute of Chartered Accountants and Institute of Cost and Management Accounts. 1 Institute of Chartered Accountant 1 Commencing Institute of Internal Audit in 1984–85 academic year. Higher Executive Officer 21 1 BSc Mathematics; commencing Association of Certified Accountants in 1984–85 academic year. Total Staff in post on 4 June 1984 53 Health and Safety Executive Internal Audit Unit Principal 1 Senior Executive Officer 1 Higher Executive Officer 2 1 Commencing studies for the Diploma of the Institute of Internal Auditors in 1984–85 academic year. Executive Officer 1 Studying for the Diploma of the Institute of Internal Auditors Total Staff in post on 4 June 1984 5 In addition to the qualifications set out, all internal audit staff have been trained or will be trained to recognised basic audit training standards.
The establishment and work of my Department's own internal audit unit complies fully with the nine primary standards listed in "Government Accounting 9/82". The Manpower Services Commission and the Health and Safety Executive both fully accept the nine primary standards in "Government Accounting 9/82" and the practices in their internal audit units do not deviate significantly from them. Neither strictly meets the letter
254Won internal audit work in this Department. In addition, 53 civil servants were employed on internal audit duties in the Manpower Services Commission and five in the Health and Safety Executive, each of which have their own internal audit. There were no unit secondees. The grade and relevant qualifications of these staff are as follows:
of the standard of independence, but they have assured me that in organisational terms they are complying with the spirit of the standard.