About Internal Audit
Internal Audit is a service to management and to the council. We evaluate the effectiveness of the systems and procedures within the council.
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:
- To establish the risks in the area being audited;
- To establish the controls in place to address those risks and review their adequacy;
- To check whether the council's policies are being followed;
- To carry out detailed testing of the controls being relied on; and
- To make recommendations where weaknesses or inefficiencies are observed.