Auditing is the process of checking the way a business or organisation operates. There are two types of auditing, internal audit and external audit.
Internal audits are concerned with assessing:
By assessing these three important points, we can evaluate how healthy our organisation is. Internal auditing highlights how prepared we are to face not only day to day challenges but external challenges such as a difficult national economy.
Our internal auditors also carry out a consultancy role, this means they can make recommendations or challenges about how things are managed or what processes are in place.
West Suffolk's internal audits are carried out by our own team of internal auditors. All internal auditors must be independent of the activities that they are checking and have no involvement in them whatsoever unless it is for the purpose of auditing.
Our team report their findings to our senior management team and the Performance and Audit Scrutiny Committee.
Both councils have an Overview and Scrutiny Committee. Their role is to monitor how decisions are made and to ensure all our processes are open and honest. You can find out more about our Overview and Scrutiny Committees from the links below:
In addition to the Overview and Scrutiny Committees, both councils have a Performance and Audit Scrutiny Committee. Our Performance and Audit Scrutiny Committees have a more specific role which is to review and assess the day to day running of activities and how services are carried out. In order to make an accurate assessment our Performance and Audit Committees use a variety of tools such as:
You can find more information about the Performance and Audit Scrutiny Committee and its members from the links below:
The focus of an external audit is to give an independent opinion about the financial health and position of an organisation. External audits are carried out by an outside organisation.
We currently use Ernst and Young to carry out our external auditing who do this once a year for us. External auditors will make sure that we: