Audit

Internal audit

Internal audit documents, evaluates and reports on the operation of financial and other control systems within the Authority and offers practical advice on service improvements.

The Accounts and Audit Regulations 2015 requires the council to undertake an an effective internal audit to evaluate the effectiveness of its risk management, control and governance processes, taking into account public sector internal auditing standards or guidance.

This responsibility has been delegated to the Director of  Finance.

The current internal audit plan was approved in April 2015.

Objectives

  • to provide our clients with the highest quality independent appraisal and reporting service;
  • to give clients confidence in the efficiency and effectiveness of their systems; and
  • to provide imaginative and practical advice to remedy any system weaknesses identified.

Clients and reporting

Internal audit's primary client is the Director of Finance. We have a number of customers comprising chief officers, head teachers, councillors, governors, bursars and service managers. The quality and performance of internal audit is assessed by the external auditors. We report to Members on overall departmental controls as well as the effectiveness of the internal audit services.

Services

Independent appraisal and review

  • Documenting, appraising and reporting upon the operation of financial and other control systems and offer practical advice on improvements.
  • Advising clients on how to incorporate suitable controls into a new system prior to implementation.

Specialist services

  • Irregularity investigations - advising on the investigation of suspected irregularities and suggesting appropriate action
  • Computer audit - specialist computer audit services give detailed advice on computer system control.
  • Contract audit - appraising all aspects of contracts from project evaluation to post completion reviews.
  • Best Value - assisting in the development of suitable operational system controls, to help ensure the overall integrity of performance measurement systems.

Practical advice

  • Financial Regulations - practical advice on financial regulations and their application to a particular division or organisation
  • Operational problems - confidential advice on systems procedures and help resolve any problems.

Internal Audit

Email:

Tel: 020 8313 4886

Civic Centre, Stockwell Lane, Bromley, BR1 3UH