Terms of reference for internal audits

Part of
Internal audit process

Following the scoping meeting the draft terms of reference (sometimes referred to as the 'ToR') will be compiled. These will state the objective and scope of the audit, as well as outlining the key risks.

The Internal Audit team will share the terms of reference with key contacts and seek approval from the audit sponsor. Once they are approved we will share a finalised copy.

Part of
Internal audit process

Scoping meeting
What happens at an internal audit scoping meeting and the role of the audit sponsor.
Terms of reference
What's included in the terms of reference for an internal audit and who needs to approve them.
Audit testing phase
What to expect during the testing phase of an internal audit.
Draft report
How a draft internal audit report is compiled, what it will contain and next steps.
Final report
Who a final internal audit report is circulated to, and action owners' responsibilities.
Action tracking on Ideagen (Pentana)
How to access and make updates in the internal audit action tracking system, Ideagen (Pentana).
Internal audits and annual reports
Which annual reports the results of internal audits are included in, and how these contribute to council governance.

Last published date: 4 January 2024

Next review date: 10 November 2024

My Oracle system maintenance

Terms of reference for internal audits