The roles and work undertaken by the internal and external auditor are widely misunderstood. Councils should review the table of activities in the guide to ensure that the scope of their existing internal audit work is adequate.

This 60 second guide is for residents, parish councillors and clerks who wish to gain an understanding of the different role, work and functions undertaken by the Internal auditor and the external auditor.

This guide is indicative not definitive as the scope and scale of internal audit will vary between councils. This guide is not intended to be an internal audit manual.

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