Internal Audit

Internal Audit is an assurance function that provides an independent and objective opinion to the Council on the control environment by evaluating its effectiveness in achieving the Council's objectives.

The key elements of the control environment include:

• monitoring the achievement of the Council's objectives
• ensuring the economical, effective and efficient use of resources
• ensuring compliance with established policies, procedures, laws and regulations and
• the financial and performance management of the organisation.

Internal Audit has regard to the possibility of fraud and other illegal acts and seeks to identify serious defects in internal control which might permit the occurrence of such malpractice.