Clear assurance
A concise view of the control environment and the evidence reviewed.
Internal audit in Wales
Specialist internal audit for community and town councils in Wales.
Independent, proportionate assurance shaped around the Welsh accountability framework, the annual return and the governance realities of community and town councils.
What the service provides
Independent assurance, expressed clearly.
Internal audit is more than a year-end check. It is an independent examination of whether the council’s systems, records and controls are appropriately designed and operating in practice.
Our work is evidence-led, risk-based and scaled to the council. We identify what is working, explain material weaknesses and recommend achievable action without assuming management responsibility.
Internal audit is separate from external audit. Councils remain responsible for their accounts, governance decisions and the operation of their controls.
The Welsh pathway
Built for the Welsh accountability framework.
For community and town councils, the internal audit contributes to the annual governance and accountability process while remaining distinct from Audit Wales’ external audit work.
The programme considers the Accounts and Audit (Wales) Regulations 2014, the Welsh practitioners’ guidance and risks specific to the council.
Indicative scope
Controls we examine.
The final programme is agreed with each council and adapted where risks, activities or previous findings require deeper attention.
Governance, decision-making and audit trail
Financial regulations, standing orders and delegated authority
Income, expenditure, procurement and payment controls
Budget monitoring, reserves and bank reconciliation
Payroll, assets, risk management and insurance
Publication, transparency and follow-up of previous findings
What you receive
A report designed to be used.
Prioritised findings
Material issues distinguished from lower-risk improvement points.
Practical action
Recommendations that recognise resources, timescales and council responsibilities.
Constructive discussion
Findings explained to the appropriate officers and, where agreed, members.