The role of Internal Auditor

This session explains the role of the internal auditor in providing assurance to the council that it has sound financial controls, and how to appoint one. (Please note, this is NOT a training session for people who want to undertake internal audits)

Topics include:
• legislation and guidance
• Roles and responsibilities
• Risk management
• Internal controls
• how the council appoints an internal auditor
• Scope of internal audit
• Reviewing internal control
• Internal audit reports

Session benefits:
By the end of this session you will:
• Understand the purpose of internal audit
• Be aware of relevant legislation and sources of guidance
• Understand how a council should appoint an internal auditor
• Recognise the importance of internal controls
• Be aware of the need to review effectiveness