All Town and Parish Councils are required to have an internal auditor as part of their system of internal control.

This guide is for councillors, clerks and residents wishing to gain an introduction into the appointment of the Council's internal auditor.

The guide is designed to assist in increasing the understanding of expectations of the internal auditor.

Internal audit is a key part in minimizing financial risk and liability to Councils.


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The appointment of an Internal Auditor

Minimum expectations of the internal auditor

What the Council needs to provide the auditor


Internal audit is a task requiring detailed knowledge and skills and any internal auditor should understand the preceding requirements and be able to explain and confirm the necessity for them.

This guide indicative not definitive, it is not an internal audit manual.

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