Internal audit

Internal audits must be carried out by every local government organisation, in accordance with Section 151 of the Local Government Act 1972.

Internal audit is defined as:

an independent, objective assurance and consulting activity designed to add value and improve an organisation’s operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

The Internal Audit service fulfils this role by carrying out independent reviews of the council’s activities through the delivery of a risk-based audit plan. Areas assessed include:

• Governance related activities
• Corporate risk register
• Fundamental financial systems
• Service based activities
• Corporate improvement work
• Consultancy and advice

The work of Internal Audit is carried out in accordance with the Public Sector Internal Audit Standards (PSIAS), and is overseen by the councils Audit and Governance Committee.

In carrying out its role, the Internal Audit service will maintain its independence and objectivity and display professionalism. The purpose, authority and responsibility of the Internal Audit activity is formally defined in the Internal Audit Charter.

We may use your personal information in the course of audit delivery, for more information please see our privacy notice.