Internal Audit Service

The role of Internal Audit

Internal Audit is an assurance function that provides an independent and objective opinion to the organisation on the control environment, by evaluating its effectiveness in achieving the organisation's objectives. It objectively examines, evaluates and reports on the adequacy of the control environment as a contribution to the proper, economic, efficient and effective use of resources.

Fraud and Corruption

The role of Internal Audit with regard to fraud and corruption is three fold. In the first instance audit reviews will be conducted with a mind to the fact that fraud is a risk within any system. As such, where possible, sampling will be sufficient to aid the detection of fraud, should it be occurring, however the responsibility for the prevention and detection of fraud remains firmly with management.

Secondly, Internal Audit will be required to conduct investigations into alleged fraud and corruption.

Finally, from its experiences of the above, Internal Audit will provide advice and guidance to the Council, as a whole, on issues relevant to the prevention and detection of fraud.

The Council's Internal Audit Strategy can be accessed as a download from this page.