Internal Audit

The Internal Audit unit operates in accordance with a written charter.  All of the Council's activities fall within the remit of Internal Audit.  The unit is part of the Council's corporate governance structure and reports both internally to the Chief Executive and to the Audit Committee.

The scope of internal auditing encompasses, but is not limited to, the examination and evaluation as to the adequacy and effectiveness of the Council's governance, risk management, and internal control processes.

The Internal Audit unit reports its findings, recommendations, and progress to the Audit Committee, who monitors its performance and ensures that audit recommendations are implemented. 

Internal Audit Objectives:

The main objectives of the Internal Audit unit are to discharge its responsibilities by critically and objectively examining:

• The reliability and integrity of internal controls to ensure that risks are managed effectively and that the Council’s assets and interests are properly accounted for and safeguarded from losses
• The reliability of management information systems, both manual and electronic
• The degree of compliance with the Council’s objectives, policies, plans and procedures
• The degree of compliance with external legislation and regulations
• The achievement of value for money across all activities, by appraising the economic, efficient and effective use of resources
• Assessment of relevant issues raised as a result of the external audit process