In common with local government as a whole and many other public bodies, local authorities are required to maintain an internal audit function. The requirement is set out in the Accounts and Audit Regulations 2003 which specify that: "A relevant body shall maintain an adequate and effective system of internal audit of its accounting records and of its internal control"

Internal audit is an independent function who report to the audit and governance committee and managers on the findings from their annual reviews over the key operations and services of the council to provide assurance that key risks are managed effectively and that no losses or fraud have occurred. They also look to add value through providing recommendations to improve performance and efficiency.
Internal audit is provided under a service agreement with the SWAP Internal Audit Services
SWAP is a publicly owned, not for profit, company established in 2005.  It is the largest partnership of its type in the UK, offering high quality, professional, internal audit services at an affordable price.
“We are practised and adept at providing our services in a rapidly changing environment, delivering more with less! Our success has been recognised through our being winners of the Public-Finance Innovation Awards 2017 and the MJ Achievement Awards 2017, our submissions being based on our Healthy Organisation Programme which is designed to help meet the challenges that public-sector austerity measures bring, including budget cuts, managers with wider than ever scopes of responsibility and ever-increasing expectations of stakeholders. Contact us to find out how SWAP provides innovative assurance and business improvement services, working with our collaborative professional networks to share knowledge and support the delivery of better public services across the UK.”

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