Introduction
Somerset Council must carry out internal audits like other councils across the country.
Internal audit is an objective assurance function, and its primary objective is to:
- provide an independent and objective opinion to the council on the control environment comprising risk management, control, and governance by evaluating its effectiveness in achieving the councils’ key priorities.
In addition, internal audit will:
- contribute to the management aim of a well-managed authority and support the achievement of the councils’ key priorities by recommending improvements in control, performance, and productivity
- support the Head of Finance in the discharge of their statutory duties as the Chief Finance Officer
- lead investigations in allegations of fraud, corruption, and irregularity in accordance with financial procedure rules, the counter-fraud policy, and the fraud response plan
- and provide advice and support to ensure sound systems of control throughout the council.
Internal audit is provided by the South West Audit Partnership (SWAP).