OVERVIEW OF THE SERVICE

GAPTC internal audits comply with the proper practices outlined in the Governance & Accountability for Smaller Authorities – A Practitioners' Guide and the Accounts and Audit Regulations 2015.

The GAPTC internal audit reviews and reports on whether the systems of financial and other internal controls over its activities and operating procedures are effective. The audit tests a variety of documents, including agendas and minutes, policies, insurance and risk management processes, to ensure Council meets the requirements set out in the Annual Internal Audit Report in the Annual Governance & Accountability Return.

The internal audit does not involve the detailed inspection of all records and transactions of an authority in order to detect error or fraud.

Our auditors are independent of the Council and are competent to be able to carry out the requirements of the Internal Audit Service.

WHEN SHOULD INTERNAL AUDITS TAKE PLACE

As internal audits are a review of systems and processes, they can be undertaken at any time from October onwards. You do not need to wait until the end of the financial year.

HOW TO APPOINT GAPTC AS YOUR INTERNAL AUDITOR

We have 12 Internal Auditors employed by GAPTC, who are all qualified Clerks. If you are considering appointing us to carry out your internal audit, the following documents have all the information you require to provide to council, together with a list of the fees.

Once council has agreed to appoint us, just complete a Model Letter of Appointment and we will appoint an auditor and confirm to you. A lot of the audit can be carried out remotely using the information and minutes on your website. The final review can be carried out remotely, something that has worked well for the 19/20 and 20/21 audits, or in person.

Last updated: Wed, 29 Sep 2021 10:42