Internal Audit

Internal Audit

Internal audits must be carried out by every local government organisation, as stated by the Accounts and Audit Regulations 2015 (Part 2: Internal Control, Section 5: Internal Audit).

Internal Audit is primarily a statutory service. This is through risk-based audit and assurance work that gives independent and objective opinions on how the council operates.

The areas assessed include:

• corporate governance arrangements
• financial governance and systems
• risk management
• corporate performance
• information governance and ICT
• asset management
• people management
• commissioning, procurement and contract management
• programme and project management

Audit work is undertaken within and across directorates and the Head of Internal Audit has a direct reporting line to the Senior Leadership Team in order to satisfy accountability to key stakeholders. The work and performance of the Internal Audit Service is overseen by the Councils’ Joint Audit and Standards Committee.

The Head of Internal Audit has direct access and freedom to report in their own name and without fear or favour to all officers and members.

Internal Audit Service

The Internal Audit Service provides an independent appraisal to the Councils on its system of internal control. It is a review activity that does not relieve management of its responsibility for ensuring that effective systems of control are in place.

The Internal Audit Service fulfils this role by carrying out independent reviews of the Councils’ activities and reporting its findings to those who need to know and can ensure appropriate action is taken.

In carrying out this role, the Internal Audit Service complies with the Global Internal Audit Standards in the UK Public Sector.

Internal Audit objectives

To assure the Councils that:

• systems of internal control are operating effectively
• operations are being conducted in accordance with Council policy and procedures, current legislation and provide best value
• assets and interests are accounted for and safeguarded from losses of all kinds, including fraud, waste and inefficiency

Internal Audit authority

The Internal Audit Service derives its authority from the Councils through its Constitution. The purpose, authority and responsibility of the internal audit activity is formally defined in the Internal Audit Charter, which is approved by the Joint Audit and Standards Committee (who also considers and monitors the Internal Audit Planning Process).

The Internal Audit Service has authority to:

• carry out internal audit work on any Council activity
• visit any Council establishment at any time
• have access to all documents, correspondence and other records
• require, and receive from, employees, councillors and other persons, assistance or explanation, written or oral

Internal Audit responsibilities

In carrying out its role, the Internal Audit Service will maintain objectivity and display professionalism. It will be tactful and provide advice and assistance where appropriate.

The Internal Audit Service plans its work, considering the audit needs and risks of the Councils.

Each year, the Head of Internal Audit presents the planning process and key themes to the Senior Leadership Team and the Joint Audit and Standards Committee for approval. The Senior Leadership Team and the Joint Audit and Standards Committee also receives periodic update reports on the outcomes of Internal Audit work and other assurance activities. The Head of Internal Audit provides an annual report on internal control systems to the Joint Audit and Standards Committee.

The Internal Audit Service also:

• reviews systems under development
• perform special investigations where necessary
• has responsibility for investigating possible irregularities

Learn more about our commitment to fighting fraud and how to report fraud

Internal Audit contacts

John Snell - Head of Internal Audit

Telephone: 01473 296336

Email: john.snell@baberghmidsuffolk.gov.uk

Lilli Siemerling - Senior Auditor

Telephone: 01449 724565

Email: Lilli.Siemerling@baberghmidsuffolk.gov.uk

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