Who audits the auditors?
Internally, we review the effectiveness of Internal Audit on an annual basis and report these findings to the Audit Committee with the annual accounts in the Annual Governance Statement.
The National Audit Office are the external auditors that review the work carried out by Internal Audit. They need to be able to place reliance on our work to support their review and approval of the Council's accounts and the financial processes that are in place. Each year, the National Audit Office makes an assessment of Internal Audit and carries out an in-depth review every three years.