INTERNAL AUDIT UNIT

Internal Audit in the SEELB operates in accordance with HM Treasury’s Government Internal Audit Standards (GIAS). The primary objective of Internal Audit is to provide the Chief Executive, as Accounting Officer, with an overall opinion on risk management, control and governance in the board in support of his Statement on Internal Control.

GIAS dictates that the overall audit opinion must be based on an independent and objective assessment which encompasses the whole of the organisation’s risk, control and governance processes and must take the form of a statement written by the Head of Internal Audit (HIA).

The Head of Internal Audit reports directly to the Chief Executive and has a right of access to the Chairman of the Audit Committee on any matter that he considers relevant.

The Unit has an operations manual and a staff development programme. Overall performance is measured against an agreed set of indicators and the results are reported quarterly to the Chief Executive and to the Audit Committee.