Who do we audit?

We can audit any part of the organisation, can enter at all reasonable times, any Council premises and gain access to records and correspondence relating to any financial or other transaction of the Council.

Our clients include: Executive Board and Heads of Service, Council Members, schools and other establishments such as libraries and sports centres. The Council also has a number of partnership arrangements where services are provided in conjunction with external organisations, and which allow us access to partners’ records.

Selecting areas to audit

The areas we audit are taken mainly from the Council’s risk registers. Hence, we direct our work to those areas of highest risk.

All the major financial systems are audited every year due to their importance to the Council’s overall business. Other areas are audited on a rolling basis depending on their level of risk. We also audit areas where there are new systems developments or processes.

In addition we review areas where there are legislative changes imposed on the Council’s functions. This helps ensure the Council is complying with statutory requirements.

Our Annual Audit Plan is agreed with Directors, and is also approved by the Audit Committee.

The type of work we do includes: Risk based audits, Systems audits, Computer audits, Contracts and Project audits, Regularity audits, schools and other establishment audits (e.g. sports centres and libraries).

We are audited too

The External Auditors inspect our work each year and report on its quality. External Audit services are run by the Audit Commission, which either uses its own staff or contractors.

The Council’s current External Auditor is Pannell, Kerr, Foster. The external auditors always inspect the work we do on the financial systems, as this feeds into their final opinion on the Council’s annual accounts.