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Head of Internal Audit opinion and cover note 2004 - 2005

  • Last modified date:
    8 February 2007

please note that the Head of Internal Audit Opinion on the effectiveness of the system of internal control for the year ended 31 March 2006 was published on 3 March 2006

The principles established for the 2003/04 Head of Internal Audit Opinion remain for 2004/2005. That is the function is to assist Boards in completing the Statement on Internal Control (SIC) and Strategic Health Authorities may also take it into account as part of their performance management responsibilities. The key change to the SIC this year is that NHS bodies are required to have Assurance Frameworks in place and embedded as there is no HM Treasury concession with regard to the full year basis.

The components of the HoIA Opinion are:

  • An opinion on the NHS body's overall arrangements for gaining assurance i.e. the Assurance Framework
  • An opinion on, and limited to, the work carried out by Internal Audit during the year on the effectiveness of the management of those principal risks identified within the organisation's Assurance Framework

Head of Internal Audit Opinion on the effectiveness of the system of internal control for the year ended 31 March 2006

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