Audit Methodology

Our audits are carried out using a standard Internal Audit checklist. This checklist has been compiled with reference to the requirements of the Annual Internal Audit Report, the Practitioners Guide, and the Accounts and Audit Regulations.

The checklist is subject to regular review to reflect any changes in requirements and to take account of our practical experience when undertaking audits. The checklist consists of around 180 individuals checks, some of which will not be applicable in every circumstance – for example, where a Council does not act as Trustee we would not need to audit that particular area of the Annual Internal Audit Report.

Our auditors will follow the checklist and will make a response to every item on the checklist. Where exceptions are identified these would be subject to more detailed review and may give rise to an Audit Observation and Recommendation.

A summary of our Audit Observations is provided to the Council for the Clerks review and agreement. If necessary amendments may be made to our Observations to reflect any comments made by the Clerk.

Once agreed, our Observations, Internal Audit Summary and cover letter are submitted for subsequent review by Council.