Internal and External Audit

INTERNAL AND EXTERNAL AUDIT

Audit is an essential element in the process of accountability for public money and makes an important contribution to the stewardship of public resources and the corporate governance of public services. Audit in the public sector is underpinned by three fundamental principles:

  • Auditors are appointed independently from the bodies being audited;
  • The scope of auditors’ work is extended to cover not only the audit of financial statements but also value for money and the conduct of public business; and
  • Auditors may report aspects of their work widely to the public and other key stakeholders.

The Authority is required to maintain an adequate and effective Internal Audit both to comply with statutory requirements and to provide assurance that its governance arrangements are as robust as they should be.

The Authority’s Internal Audit is provided by St Helens Council as a part of the annual Service Level Agreement. Each year Internal Audit reviews the risk environment at the Authority and identifies the key areas where an independent review is required to confirm the adequacy and effectiveness of the arrangements in place, and to make recommendations for improvements where appropriate. This is summarised in an annual Internal Audit Plan. The Authority’s most recent Audits are listed.

INTERNAL AUDIT  Description Date
Environmental Management System – Internal Audit Final Report Internal Audit Review February 2019
Internal Audit – General Data Protection Regulations Internal Audit Review February 2019
Internal Audit Report – MRWA Veolia Contract Internal Audit Review November 2018
Internal Audit Report – Follow up of recommendations Internal Audit Review September 2018
Internal Audit Report – MRWA Financial systems Internal Audit Review September 2018
Internal Audit Report – RRC Internal Audit Review September 2018
Internal Audit – WMRC Contract arrangements Internal Audit Review April 2018
Internal Audit Plan 2018/19 Internal Audit Review April 2018

 

EXTERNAL AUDIT Description Date
External Audit Findings 17/18 External Audit July 2018
External Audit Findings 18/19 External Audit
External Audit Findings 19/20 External Audit