§ Mr. HinchliffeTo ask the Secretary of State for Health what steps she has taken to ensure the adequacy of internal NHS audit standards following the division of many health authority audit teams arising from the formation of trusts.
§ Mr. SackvilleAll health authorities are required to comply with the minimum standards for internal audit laid down in volume 1 of the NHS internal audit manual. The objectives and scope of internal audit in NHS trusts are based on these standards.
86WInternal audit services are provided by a variety of methods, including in house staff, consortia arrangements, or under contract with other public authorities or external firms of auditors. It is a matter for authorities and NHS trusts to determine how internal audit services should be provided to ensure compliance with the minimum standards. Each year external auditors review the provision of internal audit services in all NHS bodies and form a view on their overall effectiveness. Where external auditors are dissatisfied with internal audit provisions, they will formally report their findings to my right h on. Friend the Secretary of State.