Contents

• Internal audit context 3
• Background information 3
• Scope 4
• Internal audit objectives C
• Specific scope exclusions 4
• Summary of Internal Audit results 5
• Report classification 5
• Summary of positive themes 7
• Summary of findings 9
• Summary of significant findings 9
• Management comments 9
• Detailed observations 10
• Considerations for improvement 13
• Appendix A: Planning and Development Applications in 2018 14
• Appendix B: Basis of findings rating and report classification 15
• Appendix C: Limitations and responsibilities 18