About Internal Audit

We are required to maintain an adequate and effective system of internal audit.

To meet this requirement, we prioritise our activities and produce a risk based rolling three year Strategic Audit Plan. We also produce annual operational Audit Plans.

The plans are approved by the Audit Board and include reviews of the following areas.

1. Key Financial Systems (Payroll, Benefits, Creditors, Budgetary Control, etc.).
2. Operational Audits (Depot, Leisure Centres, Car Parks, etc.).
3. Information Technology reviews.
4. Frauds and Investigations.
5. Corporate Governance arrangements.
6. General advice and ad-hoc reviews.

Here is our statement of assurance.

The difference between internal and external audit

Internal audit reports to the Section 151 Officer (our Executive Director for Resources) on the control systems used within the council.

For public sector organisations, an Internal Audit Service is a statutory requirement.

External audit is a statutory requirement for all organisations not just public authorities; they check that the council's accounts present a true and fair view of the financial position. Bromsgrove District Council's external auditors are the Audit Commission.

What areas can Internal Audit cover?

Any area within the council, or any area that the council gets involved in.

What are the objectives of an internal audit?

The objectives of an internal audit are:

1. To establish the risks in the area being audited;
2. To establish the controls in place to address those risks and review their adequacy;
3. To check whether the council's policies are being followed;
4. To carry out detailed testing of the controls being relied on; and
5. To make recommendations where weaknesses or inefficiencies are observed.