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Internal Audit PDF Print E-mail

Internal audit is a key component of the system of internal control. Its purpose is to review whether the systems of financial control and other controls over the activities of the council are adequate, effective, and in line with current regulations. Internal audit does not actively seek evidence of fraud, corruption, error or mistakes, but can assist the council in its responsibility for the prevention and detection of such occurrences.

The Internal Auditor is independent of the operations (financial control/management) of the Council and competent in the understanding of the law as applicable to Local Councils, of simple accounting and basic PAYE and VAT requirements.

Ilkley Parish Council has appointed Mrs Diane Brown as its Internal Auditor.

The scope of the internal audit is reviewed annual and agreed by the Council. For 2016/17 the scope of the internal audit is as follows:

 

April Visit

  • To incorporate the Financial Year end
  • Sign off the Annual Return for the External Audit
  • Asset Register Examination
  • Internal Control Documentation check
  • Annual Financial policies check

September Visit

  • Mid -year operational financial check to include income/expenditure transaction sampling
  • Examination of financial procures and systems
  • VAT examination
  • Petty Cash
  • Salary examination (SLA Bradford Council)
  • Appraisal discussion

January Visit

  • Budget Preparation discussion- the year ahead
  • Precept Discussion
  • Preparation for the year end
  • Sampling of transactions for year end
  • Risk Assessment discussion
  • Legislative changes when appropriate

Internal Audit Reports 2015/16

The Internal Audit Reports for the financial year 2016/17 can be downloaded below:

September 2016 Internal Audit Report

January 2017 Internal Audit Report


The Internal Audit Reports for the financial year 2015/16 can be downloaded below:

April 2015 Internal Audit Report

September 2015 Internal Audit Report

January 2016 Internal Audit Report

April 2016 Internal Audit Report

 

 

Last Updated on Wednesday, 01 March 2017 09:29