This Charter describes the purpose, authority and principal responsibilities of our Internal Audit Section.
Internal Audit is an independent assurance function established to examine and evaluate activities as a service to the organisation and to contribute advice at an early stage in the implementation of any developments / amendments to processes.
The Head of Audit & Inspection provides elected members with an annual assurance statement on the adequacy and effectiveness of our internal control arrangements including the arrangements in subsidiary bodies incorporated in our group accounts.
The Head of Audit & Inspection:
Internal Audit's authority is derived from policies, procedures, rules and regulations established by us. These include Financial Regulations, Conditions of Service, Whistleblowing & Response Policy and Code of Conduct. Similarly, the Internal Audit Section takes due cognisance of the standards promoted by external bodies including the Chartered Institute of Public Finance and Accountancy, Audit Scotland, the Convention of Scottish Local Authorities and the Local Authority (Scotland) Accounts Advisory Committee.
The Head of Audit & Inspection produces the Audit Plan and manages its implementation. The Audit Plan is presented for approval to the Chief Executive, the Executive Director of Financial Services and appropriate Council Committee, which will normally be prior to the start of the financial year.
Internal Audit has unrestricted access to all our records whether manual or computerised, cash, stores and other property, can obtain explanations, may enter our property or land and has unrestricted access to all locations and officials, where necessary on demand and without prior notice. Internal Audit also has access consistent with the Head of Audit & Inspection's requirement to produce an annual statement covering the actions of the companies and trusts in our group accounts.
Executive Directors are responsible for ensuring that internal control arrangements are sufficient to address the risks facing their Services.
Internal Audit's terms of reference include but are not limited to:
In meeting its responsibilities, Internal Audit activities will be conducted in accordance with our strategic objectives and established policies and procedures and with the working procedures incorporated in the Audit Manual.
In addition, Internal Auditors will comply with the Code of Ethics and the Code of Practice for Internal Audit in Local Government promulgated by the Chartered Institute of Public Finance and Accountancy and other such professional bodies.
Internal Audit will take cognisance in its work of Freedom of Information, Data Protection and Human Rights legislation.