6 CONCLUDING
REMARKS
39. We recognise that there may be a gap between
the reality of what any system of audit and assurance can achieve
and public expectation of what it should achieve. We also appreciate
that there may be those who would argue for greater independence
in the system. However we have adopted a proportionate approach
and consider that our proposals strike an appropriate balance.
IT IS
IMPOSSIBLE TO
GUARANTEE THAT
ANY PROPORTIONATE
AND RISK-BASED
SYSTEM WOULD
IDENTIFY ALL
INSTANCES OF
THE MISUSE
OF ALLOWANCES.
EVEN WITH
A FULL
SCOPE AUDIT,
NO EXTERNAL
AUDITOR WOULD
EVER BE
ABLE TO
GIVE COMPLETE
ASSURANCE, ALTHOUGH
THE LEVEL
OF ASSURANCE
THEY COULD
GIVE SHOULD
BE INCREASED
BY THE
WORK OF
INTERNAL AUDIT
AND AN
OPERATIONAL ASSURANCE
UNIT IN
CREATING A
ROBUST CONTROL
ENVIRONMENT. The assurance which
it is possible to gain from the rules set out in the revised Green
Book will need to be reassessed once the revisions are agreed.
Another way in which the public may be reassured is through the
increased transparency created by the publication of information
on Members' allowances under the Freedom of Information Act 2000.
However, IF THE
HOUSE REQUIRES
A HIGHER
LEVEL OF
ASSURANCE THAN
OUR RECOMMENDATIONS
PROVIDE, THEN
A MORE
INTRUSIVE AND
EXPENSIVE SOLUTION
WILL BE
REQUIRED.
40. WE SEE
THE RECOMMENDATIONS
IN THIS
REPORT AS
A PACKAGE.
TOGETHER THEY
PROVIDE A
PROPORTIONATE SYSTEM
WHICH WOULD
ENABLE MEMBERS'
ALLOWANCES TO
BE AUDITED
AND PROVIDE
A SUITABLE
LEVEL OF
ASSURANCE REGARDING
THEIR USE.
EACH ELEMENT
OF THE
SYSTEM PLAYS
A NECESSARY
PART IN
PROVIDING THIS
ASSURANCE AND
IT WOULD
THEREFORE BE
A MISTAKE
TO APPROACH
OUR RECOMMENDATIONS
AS "PICK
AND MIX"
PROPOSALS.
41. WE RECOMMEND
THAT OUR
PACKAGE OF
RECOMMENDATIONS SHOULD
BE IMPLEMENTED
WITH EFFECT
FROM 1 APRIL
2009.
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