The Royal Borough's Internal Audit operates according to the CIPFA Code of Practice for Internal Audit in Local Government in the United Kingdom 2003 and the International Standards and Code of Ethics of the Institute of Internal Auditors.  We have also developed the following documents which define how the requirements of the profession are applied in practice.  

• Internal Audit Charter
• Internal Audit Protocol 
• Local Code of Conduct
• The Internal Audit Process 

All of these documents are codified into the Audit Manual, which is maintained by the Audit and Review Manager and is issued to all members of the Internal Audit Team.  Each Audit is subject to strict standards of process documentation, peer review and senior officer authorisation. The progress of the annual Audit Plan is recorded electronically and regularly reviewed to identify issues likely to affect annual coverage and we regularly report Audit performance to Cabinet.  In accordance with Corporate Performance Standards, all Internal Audit staff have regular meetings with their line managers to identify any training and development needs. Internal Audit staff are required to be suitably qualified and follow one or more of three recognised professional qualifications – Association of Accounting Technicians, Membership of the Institute of Internal Auditors or a CCAB Accountancy qualification.  Finally, with each Final Audit Report, the Audit & Review Manager issues a Client Review Questionnaire to the principal auditee in order to obtain feedback on matters relating to the technical competence and professional conduct of the auditor during the review. The statistics are reported to Cabinet as part of the Internal Audit Annual Report.