Internal Audit Reports with Limited or No Assurance Ratings

Internal Audit and joint Internal Audit/CAFT reports provide independent assurance on financial administration under the Local Government Act 1972. The dataset specifically contains reports awarded a 'limited' or 'no' assurance rating from the 2017-18 plan presented to the Audit Committee on 20 April 2017. It supports oversight of risk management, internal control, and governance within a UK council.

Use Cases

• Tracking audit findings based on the 'limited' or 'no' assurance rating system
• Monitoring governance and control improvements referenced in the Internal Audit Charter
• Reviewing joint anti-fraud activities with the Corporate Anti-Fraud Team (CAFT)
• Assessing compliance with S151 responsibilities for financial administration

Strengths

• Focuses on high-risk findings, containing only reports with 'limited' or 'no' assurance ratings
• Cross-platform presence on eu_open_data and uk_data signals established importance and reuse
• Derives from a formally defined plan (Internal Audit and Anti-Fraud Strategy and Annual Plan 2017-18)

Limitations

• Critical metadata is missing: column names, row counts, file formats, and license are unknown
• Conflicting 'last updated' dates (2026-04 29 and 2022-01-28) create uncertainty about freshness
• Scope is restricted to reports from a single annual plan (2017-18), limiting temporal coverage

Provenance

Source

Government Digital Service (Organization listed on eu_open_data)

Collection Method

Reports generated from the Internal Audit and Anti-Fraud Strategy and Annual Plan 2017-18.

Time Range

Reports from the 2017-18 plan period, with a specific committee presentation date of 20 April 2017.

Freshness

2026-04-29 06:01:18.886789

Geography

Likely covers a specific UK local authority council, inferred from references to the Local Government Act 1972 and a Council Audit Committee.