Internal auditing

7 items, ordered by date.

1. Letter, dated 8 July 1991, with annexes from JP Charkham, Bank of England

Letter contains draft Terms of Reference for the Committee, and proposals for end product with an outline for the final report.

2. Memo and record of meeting with Mr Tony Groag, Head of Internal Audit at BP, 6 September 1991

Includes a short paper by Groag on the role of internal audit.

3. Letter, 20 September 1991, to JAB Joll, and record of meeting with Mr James Joll, Finance Director of Pearson plc on 19 September, 1991

Report of meeting focuses on auditing.

4. Record of meeting with Dr GH Selim, President of the Institute of Internal Auditors, on 30 October 1991

Main topics covered: audit committees, their relationship with external auditors, reporting on internal control systems.

5. Letter, 7 July 1992, from JP Dobrowolski, Argos plc.

Comments on the role of internal auditors.

6. Letter, dated 18 June 1992, Annual Report analysis from Jonathan Chaytor and FT article

Comments on institutional investors, non-executive directors and internal auditors.

7. Letter and report, dated 24 July 1992, from the Institute of Internal Auditors

Comments on codes for standards of conduct, the role of internal auditors and an auditing committee, fraud and compliance with the code.