Shining a light on the head of internal audit

By Diana Melville | 08 May 2019

Internal auditors are vital players in ensuring prudent use of the public pound to deliver effective and efficient public services. The head of internal audit’s annual opinion provides assurance to the leadership team and audit committee and is essential for the annual governance statement.

Strong and reliable internal audits are a crucial part of ensuring good governance, effective risk management, and appropriate internal controls are in place. While heads of internal audit are performing admirably across the sector, there are challenges that impact on the role. The National Audit Office reported in January that concerns had been raised about the effectiveness of the internal checks and balances at some local authorities, including audit committees, internal audit and scrutiny.

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