Internal Audit

The authority must appoint an internal auditor to act independently to carry out a selective assessment of compliance with the relevant procedures and controls in operation and obtain appropriate evidence from the authority.

The findings of the internal audit conclusions are summarised against the internal control objectives on the AGAR and whether, in all significant respects, the control objectives were being achieved throughout the financial year to a standard adequate to meet the needs of the authority. The internal auditor may also provide the authority with a separate report.