The Audit and Review Manager reports directly to the Head of Central Services but may also report directly to the Chief Executive on matters of particular concern.  The reporting structure of Internal Audit takes place at three levels: -

• To the responsible Unit/Service Manager, Head of Central Services and Head of Finance at the end of each audit review.  This report gives an overall opinion on the system, the main findings from the review and recommendations to improve any weaknesses identified. 
• To the Head of Central Services / Head of Finance / Directors / Cabinet and Overview and Scrutiny Committee every six months (termly to schools). In this cycle, we report progress against the Audit Plan and summarise the outcome of audit reviews, with particular emphasis on critical recommendations, trends in findings and failures by management to respond to audit recommendations. 
• We also provide an annual report, to Cabinet and Overview/Scrutiny Committee, which summarises progress against the Plan and gives an overall opinion on the strength of the control environment. The annual report will include a summary of key issues and management responses for those audits for which the overall opinion given was 'inadequate' or 'lacking in control'.