Internal Audit

The Role of Internal Audit

The primary role of Internal Audit is that of an assurance function which provides an independent and objective opinion on the adequacy of the Council’s control environment. Internal Audit work is designed to add value and improve an organisation’s operations, particularly in evaluating and improving the effectiveness of risk management, control and governance processes. In addition to the provision of assurance, Internal Audit undertakes non-assurance work including consulting services and fraud related work.

The Internal Audit Charter defines the purpose, authority and responsibility for the Internal Audit service. The charter establishes Internal Audit’s position within the organisation; authorises access to records, personnel and physical properties relevant to the performance of engagements; and defines the scope of Internal Audit activities.

The Internal Audit Strategy is reviewed and approved annually, an Internal Audit Plan is also developed each year to determine priorities and to establish and achieve objectives. This helps to control and direct audit work and to ensure the efficient and effective use of resources.

Public Sector Internal Audit Standards (PSIAS)

PSIAS sets out a framework of professional practice standards and a code of ethics for all public sector Internal Auditors. A link to the PSIAS section of the GOV.UK website is available from the 'Related Sites' section of this page.