Definition of Internal Audit and Organisational Status
Definition and Introduction
Internal Audit is an independent, objective assurance and consulting activity designed to add value and improve an organisation's operations, financial and otherwise. Internal Audit assists organisations to accomplish their objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.
Internal Audit’s role is to promote and support improvement and efficiency and not just police the compliance of existing processes and procedures.
The Highland Council’s Internal Audit Section not only audits the activities of the Council itself but also provides a service to the Northern Joint Police Board; the Highland & Islands Fire Board and the Highland & Western Isles Valuation Joint Board. It also provides support to Orkney Islands Council, Shetland Islands Council and Western Isles Council, mostly in terms of computer audit.