Audit Requirements

122 Internal Audit

• Internal Auditors will be given access at all reasonable times to premises, personnel, documents and assets which are considered necessary for their work, together with any information and explanations which they seek.
• The Head of Law and Corporate Governance must be notified of any suspected;
   Fraud
   Theft
   Irregularity
   Improper use
   Misappropriation of Council property or resources.
• New systems, or changes to existing systems, for maintaining financial records, or records of assets, must be agreed with the Section 151 Officer prior to planning for purchase and implementation.
• Contracts for services must contain appropriate clauses requiring contractors and consultants to make available all records which may be required for audit purposes.
• The Council’s Internal Audit function has direct access to the Chief Executive, the Cabinet and the Scrutiny & Review Panels.
• Internal Audit will comply with the CIPFA Code of Practice for Internal Audit in Local Government in the United Kingdom.