Acknowledgements

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

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