§ Mr. CousinsTo ask the Secretary of State for Defence if he will place copies of the internal audit manuals and guidelines used by the Defence Export Sales Organisation in the Library.
§ Mr. AitkenThe Defence Export Services Organisation is subject to internal audit by my Department's directorate of internal audit which works to the Government internal audit manual issued by the Treasury. This document is available in the Library of the House.
§ Mr. CousinsTo ask the Secretary of State for Defence whether there are internal audit teams on the staff of the Defence Export Sales Organisation or specifically allocated to the review of its activities.
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§ Mr. AitkenInternal audit of the Defence Export Services Organisation—DESO—is the responsibility of my Department's directorate of internal audit—DIA. There are no internal audit teams on the staff of the DESO, nor are any DIA staff specifically allocated to the review of the DESO's activities.
§ Mr. CousinsTo ask the Secretary of State for Defence if he will place copies of the written guidance on the authorisation of payments by the Defence Export Sales Organisation in the Library.
§ Mr. AitkenAs an integral part of the Ministry of Defence, the Defence Export Services Organisation observes the financial procedures set out in "Government Accounting" in common with all Government Departments. This document is available in the Library of the House.