The reports produced for the Council are designed to be both accurate and easy to understand. Where appropriate findings will be prioritised so that the Council may clearly see those items which present a higher level of risk.

The Internal Audit Programme has a maximum of 15 discreet sections, which correspond to the Internal Audit certification requirements of the Annual Governance & Accountability Return (AGAR) in England.

Where issues are identified that are of high potential impact, for example requiring a negative response to an item on the Annual Internal Audit Report or Annual Governance Statement, then a specific report will be written to the Council setting out the matters identified and proposed remedial actions.