Us/FAQs
We have provided answers below to questions that are frequently asked. If you have any further questions or queries our services, our work or how we can assist you, then please use this link.
What is the difference between Internal Audit and External Audit?
The Controller of Audit appoints either staff from Audit Scotland or a private firm to be the Council’s auditors in order to represent the interests of the general public. The law requires an Audit Certificate to be included in the Council’s Annual Accounts. This certificate, in the form of an opinion, states whether or not the Council is observing best practice in its financial affairs, is securing value for money and that the annual accounts are fairly presented.
Section 95 of the Local Government (Scotland) Act 1973 requires the Director of Finance to ensure proper administration of the council’s financial affairs. Internal Audit assists the Director of Finance with this task by ensuring that adequate arrangements are in place to ensure proper accountability and integrity of systems.
Internal Audit is not a statutory appointment in Scotland. It is a service to management.
While the two sets of Auditors represent different masters, they have a common interest and work in harmony to prevent duplication.
When do I need to contact Internal Audit?
What is the process for an individual Internal Audit review?
Can I refuse an Internal Audit review?
Do I have to implement all Internal Audit recommendations?
No, it is for management to determine whether or not to accept audit recommendations and to recognise and accept the risks of not taking action it is management’s responsibility as to whether or not they implement the recommendations.
Does Internal Audit check that recommendations have been implemented?
For how long do financial and non-financial records need to be retained for inspection?
The Council’s Retention Policy, which is referred to within Financial Regulations, provides appropriate guidance as to how long various documents need to be retained.
Do I contact Internal Audit when I need a new Imprest or Petty Cash float?
No, Internal Audit does not have operating responsibilities for such matters. Instead it is the Creditors Section that