A: No, the Accounts and Audit Regulations 2003 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 controls.

If the independence of the internal auditor is compromised an effective internal audit may not occur. The internal auditor must be competent and able to report without the possibility of external pressure - it is your money.

Registered site users may access our Best Practice Guide on the appointment of an internal auditor. Examples of internal audit reports are available.

Click here to register and read about appointing an internal auditor