Internal Audit Service

Internal Audit is defined as "an independent, objective assurance and consulting activity designed to add value and improve an organisation's operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluating and improving the effectiveness of risk management, control and governance processes". (The Institute of Internal Auditors, 1999).

Internal Audit provides a function which is generally unseen by the public but which is essential to the smooth running of the Council and the economic, efficient and effective delivery of its services.

RBWM's dedicated Internal Audit Team has over 150 accumulated years of experience gained in all areas of Local and Central Government, PLCs, the Charitable and Voluntary Sectors. The Service's overall aim is to fulfil the mandatory requirements of the Local Government Finance Act 1972, meeting the Authority's responsibilities under Section 151 and the Accounts and Audit Regulations 2003.

Our mission is to review the financial and operational performance of all areas of the Authority's activities, from key financial systems such as Payroll, Creditors and Budgetary Control to Leisure Centres and Schools. We also assist in the development of local procedures and play an integral part in helping the management of risk in all business processes. 

The principal objective of the Audit and Review Unit is encapsulated in its mission statements and the documents contained within this Service Handbook.  The objective is to ensure that the work of the unit is controlled at each level of operation and is maintained at a continuous effective level of performance, compliant with local quality standards. 

The following documents describe our approach to delivering the Service:

• Audit Charter (pdf 132kb)
• Audit Protocol (pdf 125kb)

RBWM's Audit & Review Unit operates to a Service Delivery and Business Plan which outlines the services we provide and sets out the priorities for the financial year ahead. Our Plan shows how we contribute to the vision and goals of the Borough in providing better services for all of our stakeholders.