Provision of an Internal Audit function is a requirement of Section 151 of the Local Government Act 1972 and the Accounts and Audit (England) Regulations 2011.
Internal Audit Charter
The function is provided in accordance with the Internal Audit Charter. This details the scope and objectives of the service along with organisational responsibilities and the provisions within our Account and Audit Regulations. These enable the service to be carried out in accordance with professional standards. The Charter is reviewed and approved annually by the Accounts and Governance Committee. Read the Internal Audit Charter (PDF: 428Kb / 17 pages).
Internal Audit Annual Plan
Internal audit work is carried out by an in-house auditor and an external contractor. The work to be carried out each year is recorded in the Internal Audit Plan. This is approved by the Accounts and Governance Committee following consultation with the Management Team and the External Auditor. Read the Internal Audit Annual Plan 2016-2017 (PDF:332Kb / 7 pages).
Internal Audit Annual Report
Following the completion of audit work each year, an Internal Audit Annual Report is prepared. This is approved by the Accounts and Governance Committee. Read the Internal Audit Annual Report 2015-2016 (PDF: 482Kb / 28 pages)
Reports are also submitted to the Committee throughout the year on completed audits and the implementation of recommendations. Read the Accounts and Governance Committee Agendas.