Internal Audit

The Internal Audit operating strategy is based on the principles set out in the Internal Audit Charter.

Role and Responsibilities of Internal Audit Department

Internal Audit is an independent appraisal function established by management for the review of the internal control system as a service to the organisation. It objectively examines, evaluates and reports on the adequacy of internal controls as a contribution to the proper, economic, effective use of resources. The Internal Audit Department discharges its responsibilities by:

• Reviewing and appraising the adequacy, efficiency and effectiveness of all financial, information, computer and operating systems of control.
• Reviewing and reporting on compliance with policies, plans, procedures, laws and regulations. Verifying the existence of assets and reviewing the means of safeguarding assets and value.
• Promoting effective control at reasonable cost and recommending operating improvements where appropriate with regard to Value for Money.
• Reporting on EU audits and compliance with grant regulations and procedures.
• Liaising with external audit to ensure that internal and external work is complementary and to avoid unnecessary duplication.

Independence

To ensure the independence and objectivity of the Internal Audit function, the Department has no direct responsibility or authority for activities of operations that may be audited or reviewed.

Audit Standards

Internal Audit staff shall adhere to the standards and guidelines for the professional practice of internal auditing as issued by the Institute of Internal Auditors. Its staff shall operate to the highest standards of integrity and maintain confidentiality over information obtained in the course of their work.

Scope and Authority

The Internal Audit Department is granted full and complete access to all of the City Council's manual and computerised records, physical properties and personnel relevant to an audit or review.

Contact Us:

Tel. + 353 21 4924156
Fax. + 353 21 4924186 

email: internal_audit@corkcity.ie

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