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Internal Audit

A brief guide to Internal Audit

North Warwickshire Borough Council has a professional Internal Audit service.  Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organisation’s operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.

The team works in conformance with the mandatory "Public Sector Internal Audit Standards, which apply to all public sector internal auditors in the UK.  The Standards are intended to promote further improvement in the professionalism, quality, consistency and effectiveness of internal audit across the public sector.  They encompass areas such as the scope of internal audit, independence, ethics for internal auditors, relationships, audit strategy and planning, and performance of auditors.

Internal audit’s work programme is set out in an Annual Risk Based Audit Plan.  The plan is prepared in consultation with the senior managers of the Council and is designed to provide assurance over the areas of highest risk.  The plan is approved annually by the Resources Board, which then receives regular progress reports during the year on progress against the plan and a summary of the outcomes of internal audit’s work.

The scope of internal audit work is broad and involves reviews of the effectiveness and efficiency of operations, the reliability of financial and management reporting, compliance with legislation and the safeguarding of assets.  Internal audit may also participate in fraud investigations and will conduct post investigation reviews to identify control weaknesses and make recommendations for improvement.

Internal auditors have the right of access to all records, assets, personnel and premises, including those of partner organisations, and has authority to obtain such information and explanations as it considers necessary to fulfil its responsibilities.

For more information or a chat please contact Internal Audit on 01827 719249 or email:

Last updated Thursday, 15th April 2021

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