What's involved

Internal Auditing involves reviewing systems which have been established by managers to enable them and their staff to do their work and meet their responsibilities.

What We Do

We evaluate the procedures which are designed to ensure the:

• achievement of operational objectives;
• efficient and effective use of resources;
• regularity and propriety of transactions and expenditure;
• adequacy of information systems; and
• safeguarding of assets.

The starting point for an audit is the policy and strategic aims set out in the Corporate Plan and the extent to which these aims have been translated into operational objectives, targets and tasks as part of a local line management system.

What We Don't Do

• we do not challenge the policies being implemented (but we will comment if delivery of the policy aims has led to significant inefficiencies);
• jump to conclusions without a sound basis; and
• we do not review the individuals who do the work - we evaluate the systems the staff work within, not the staff themselves.