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Every Council must undertake an effective internal audit to evaluate the effectiveness of its risk management, control and governance processes taking into account internal auditing guidance.


Your Council’s internal auditor:


  • must be independent of the management of the Council

  • must be competent to carry out the role (it is for the Council to decide on the level of competency appropriate)

  • will review and report to the Council on whether or not its systems are robust and effective

  • will complete a page on the Annual Governance and Accountability Return and write a separate report to the Council with recommendations and assurances of what has been checked

  • will tests systems for the preventions of error or fraud (but does not provide a detailed inspection of records and transactions)


This is a role which is significantly more vital for ‘Exempt’ Councils (those with a turnover under £25,000).


It is a function which should be regularly reviewed.


There is no requirement for the Independent Internal Auditor to be a professionally qualified accountant however an understanding of book keeping and accounting processes is essential.  An awareness of risk management and an understanding of proper practises within the local council sector are important for an internal auditor to have.


If you are looking for an internal auditor, please contact us for our internal auditor list.

Office Work



If you are an experienced clerk who is interested in undertaking internal audit work and would like to be added to our database, please contact us to discuss this further.  

We also run internal auditor training courses for experienced clerks.  View our training programme to see if we are running this course soon.

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