Monitor, regulator of NHS foundation trusts, has published Detailed Guidance for external Assurance on the Quality Reports. This document sets out detailed guidance for NHS foundation trusts and their auditors to enable them to carry out the external assurance engagement on Quality Reports from 2010/11.
The guidance contains considerable detail both for 2010/11 and 2011/12 requirements, including guidance on wording of relevant statements.
It should be noted that from 2011/12 the Statement on Internal Control will be renamed the Annual Governance Statement.
Download the guidance here.