Audit readiness
Preparing for internal audit without creating unnecessary work load.
A focused evidence pack and a clear audit trail make the process more efficient for everyone.
WGW perspective
Make the audit trail easy to follow.
Efficient audit preparation is less about producing a new set of documents and more about making the council’s existing records coherent and accessible. Agree the scope and timetable early, nominate one contact and provide evidence through an orderly, secure channel.
A useful starting pack normally includes the approved budget, year-to-date reporting, bank reconciliations, minutes, key governance documents and evidence supporting a representative sample of transactions. The precise request should reflect the council’s size, activities and risks.