Internal Audit Department
Internal control has been defined as: 'the whole system of controls, financial and otherwise, established by management in order to carry on the business of the enterprise in an orderly and efficient manner, ensure adherence to management policies, safeguard the assets and secure, as far as possible, the completeness and accuracy of the records. It is the responsibility of management to decide the extent of the internal control system, which is appropriate to the enterprise.'
Internal Audit discharges its responsibilities by critically and objectively reviewing the following factors on a risk-focused basis:
- Reliability and integrity of internal controls
- Reliability and integrity of management information systems and records
- Compliance with the County Council's objectives, policies, plans and procedures
- Compliance with internal and external regulations and legislation, including that of the EU
- Safeguarding assets and interests
- Appraising the economic, efficient and effective use of resources, thus ensuring that value for money is obtained
- Liaising with External Audit and the Internal Control and efficiency Committee to avoid unnecessary duplication
The checking function is the responsibility of the County Council Divisions and of the Motor Taxation and Driver Licensing Departments. It is monitored by the Internal Audit Department, which also carries out certain checking functions at County Services level.
