The work of our Internal Audit has been governed by the UK
Public Sector Internal Audit Standards (PSIAS) since 1 April 2013.
The PSIAS comprise a
definition of internal auditing, a Code of Ethics for internal
auditors working in the public sector and the Standards themselves.
The PSIAS are mandatory for all internal auditors working in the UK
In accordance with the PSIAS, an
Internal Audit Charter has been approved by the Audit and
Safeguarding Committee, defining Internal Audit's purpose,
authority and responsibility. It also establishes Internal Audit's
position within the council and its reporting lines, authorises
access to records, personnel and physical property relevant to the
performance of audit work, and defines the scope of Internal Audit
The principal objectives of Rochdale Borough Council
- Deliver an annual Internal Audit opinion and
report that can be used by the authority to inform its Annual
- Independently review and appraise systems of
control throughout the council.
- Ascertain the extent of compliance with
procedures, policies, regulations and legislation.
- Provide reassurance to management that their
agreed policies are being carried out effectively.
- Facilitate good practice in managing
- Provide proactive advice and input into any
significant system or procedural developments.
- Recommend improvements in control,
performance and productivity in achieving corporate
- Review and challenge the value for money of
processes and systems within the council.
- Work in partnership with the external
- Identify fraud as a consequence of its
reviews and to deter crime.
- Lead and promote the counter fraud culture
within the authority.
- Comply with the PSIAS and other relevant
guidelines and professional practice.