Northants CALC’s Internal Audit Service continues to give a good service with over half of our members applying to join the scheme. This service is now considered by the External Auditors as a very efficient and worthwhile service offered by Northamptonshire, in which they have great faith.
Internal Audit is an independent and objective appraisal function for reviewing the system of a council’s internal control. It “examines, evaluates and reports on the adequacy of internal control as a contribution to the proper, economic, efficient and effective use of resources”. So it’s not just whether the figures add up; a good internal audit will analyse systems and procedures and check every aspect of administration for consistency and robustness.
The team of eleven auditors contracted to the Association have regular meetings and training events. The National Association employ a consultant to answer any financial queries that may have to be dealt with as a result of the internal audit.
The visits paid by Internal Auditors to the Clerks highlight some of the issues which need to be addressed (not always financial). Changes of procedure may be suggested and training courses for Councillors and Clerks may be recommended or arranged.