Internal audit process

Step-by-step guide to our internal audit process.

The council's Internal Audit team aims to provide independent assurance that an organisation’s risk management, governance and internal control processes are operating effectively.

Most internal audits are listed in the annual Internal Audit and Counter Fraud Plan although sometimes there are unplanned audit reviews.

Audits can be included on the plan for a variety of reasons:

  • they may be cyclical
  • there may be a specific risk-based reason
  • a new system may have been implemented
  • the area may not have been independently reviewed for a while

The internal audit process can vary and there are several different types of audits that we can undertake depending on the risk profile. However, a typical audit will follow these key steps, some of which directly involve you as the 'auditee'.

Contact Internal Audit

Get in touch with the Internal Audit team to discuss any audit queries or action tracking issues.

  1. What happens at an internal audit scoping meeting and the role of the audit sponsor.

  2. What's included in the terms of reference for an internal audit and who needs to approve them.

  3. What to expect during the testing phase of an internal audit.

  4. How a draft internal audit report is compiled, what it will contain and next steps.

  5. Who a final internal audit report is circulated to, and action owners' responsibilities.

  6. How to access and make updates in the internal audit action tracking system, Ideagen (Pentana).

  7. Which annual reports the results of internal audits are included in, and how these contribute to council governance.

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