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Q: Our Parish Council Does Not Bother With An Internal Audit - They Say They Are Too Small

A: Well your parish council will probably get it's accounts qualified by the external auditors as...

"Regulation 6 of the Accounts and Audit Regulations 2003 (as amended) imposes a duty on parish councils to maintain an adequate and effective system of internal audit of its accounting records and of its system of internal control in accordance with the proper practices in relation to internal control."

A strong internal audit should check that your parish council has strong processes and controls not only over money but all other areas to help ensure that your parish council operated legally and complies with all relevant legislation. Size is no excuse, if your council gets into trouble it's the residents who ultimately pay the bill.

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