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
Internal Audit Plan 2024/25	Internal Audit Plan	June 2024
Internal Audit Report 2023/24 – Climate Change	Internal Audit Review	June 2024
Audit Opinion letter	Audit Opinion letter	March 2024
Internal Audit Report 2023/24 – Corporate Governance	Internal Audit Review	February 2024
Internal Audit Report 2022/23 – Business Continuity	Internal Audit Review	May 2023
Internal Audit Report 2022/23 – Capital Programme and Accounting	Internal Audit Review	March 2023
Internal Audit Plan 2023/24	Internal Audit Plan	June 2023

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