Internal Audit
Our aim is to help Scottish Borders Council discharge its responsibilities and achieve its objectives by systematically reviewing how well it manages its risks and operates good internal control and governance procedures.
To do this we:
- Review and report on how adequate the Council's internal controls are by:
- reviewing the controls the Council has put in place and recommending ways of making them better
- making sure that agreed recommendations are in put in place
- drawing operational management and the audit committee's attention to any problems we find
- Help directors carry out their corporate governance duties by:
- reviewing how good their corporate governance arrangements are
- making recommendations for improvement
- pointing out any problems to operational management and the audit committee
- Carry out audit, investigation and review work requested by the audit committee
- Co-ordinate our work with the audit work of our external auditors
- Advise on cost effective controls for new systems and activities
- Highlight opportunities to reduce costs through greater economy and efficiency
Scope of work
Our work covers all systems and activities that currently exist or are under development, in all areas of the Council. We
prioritise according to:
- risk
- our judgement
- the requirements of the Audit Committee
Internal audit and fraud
The Council's management is responsible for preventing, detecting and investigating fraud. We have to give independent assurance
that the processes put in place, to manage the risk of fraud, are effective. We are involved in:
- reviewing and recommending improvements to fraud prevention controls and detection processes put in place by management
- investigating the cause of fraud
- considering fraud risk in every audit
- advising the audit committee on fraud matters
- leading, assisting or liasing in fraud investigations where appropriate and requested by management
- responding to whistleblowers
For further details on the Council's Anti Fraud Strategy - please click on the highlighted link below.
Independence
The Chief Internal Auditor has direct access to Chair of the Audit Committee to discuss any matters confidential or otherwise.
One of the functions of the Audit Committee is to ensure that no unjustified restrictions and limitations are made to the scope and activities of Internal Audit.
The Chief Internal Auditor has direct access to the Chief Executive.
Reporting
We issue audit reports to management and prioritise our findings and recommendations.
We summarise these each quarter and report to the audit committee.
We also provide the audit committee with an annual report and opinion which underpins the Statement on Internal Financial Control in the Council's financial statements.
Access
Through the Council's financial regulations, we have unrestricted access to Council documents, property and staff.
Contact
For further information, please contact Jill Stacey, Chief Internal Auditor on 01835 825036, or online
Unified Solutions.