All
town and parish councils are required to maintain an effective
internal
audit. For the smallest councils this may be carried out by a suitably
knowledgeable local parishioner, other Councils may utilise the
services of a local Clerk.For
larger councils it unlikely that this form of provision will provide
the level of expertise and experience required. The Practitioners Guide
, which determines 'Proper Practices' sets out how local councils can
meet
their obligations.
The
internal audit function must be sufficiently independent from the
management of financial controls and procedure of the council which are
the subject of review. The person or persons carrying out internal
audit must be competent to carry out the role in a way that meets the
business needs of the council
Source: The Practitioners Guide
2014
The
importance of competence and integrity is crucial for the provision of
good quality internal audit. These values are key to the
philosophy of IAC.
The
integrity of internal auditors establishes trust and thus provides the
basis for reliance on their judgement
Source: Public Sector Internal
Audit Standards
Our
clients can rely on our technical ability, our independence and our
integrity when we undertake our work. They can also rest assured that
our wide experience of local councils will add to the quality of
the service we deliver.