Acknowledgements
CIPFA is grateful to the author, Patrick Clackett, independent consultant, and also wishes to thank the following for their assistance with the preparation of this guide:
|
Matthew Allen |
Policy Support Officer, CIPFA |
|
Derek Corbett |
Director, London Audit Consortium, Barts Health NHS Trust |
|
Tim Crowley |
Chair, CIPFA Audit Panel |
|
Sallie Dailly |
Chief Internal Auditor, Dundee City Council |
|
Ian Haldenby |
Director of Internal Audit, HMRC |
|
Richard King |
Independent Consultant |
|
Ruth Lowry |
Chief Internal Auditor, Lancashire Council |
|
Keeley Lund |
Policy and Technical Manager, CIPFA |
|
Diana Melville |
Governance Advisor, CIPFA |
|
Mervyn Murphy |
Divisional Manager, Audit and Operational Finance, Halton Borough |
|
John Pearsall |
Internal Audit and Risk Manager, Stockport Council |
|
Ceri Pilawski |
Audit Service Manager, Shropshire Council |
|
Julie Sharp |
Chief Internal Auditor, London Borough of Redbridge |
|
Karan Wheatcroft |
Operations Director, Mersey Internal Audit Agency |
|
Jon Whitfield |
Director, XDIAS Head of Government Internal Audit |
|
Marianne Wood |
Head of Internal Audit, London Borough of Newham |