Internal Audit carries out its duties in accordance with the CIPFA Code of Practice for Internal Audit in Local Government.
The Internal Audit function is reviewed on an annual basis for compliance against the Code by the Council’s external auditors, Ernst & Young (www.ey.com/uk). The findings of the external auditors are reported to the Council in their annual Management Letter.
The work of Internal Audit is monitored by the Audit and Governance Committee. Terms of reference are included in the Council's Constitution.