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To ask the Secretary of State for Communities and Local Government what criteria (a) his Department and (b) its public bodies use when deciding whether and when to hold an internal audit; and if he will make a statement.
Internal audit services in the Department for Communities and Local Government provide the internal audit function to the Department, and six of the 18 executive agencies, non-departmental public bodies, public corporations and public body for which the Department is responsible. The others use their own criteria for deciding what should be audited and this information is not held centrally.
The delivery of internal audit services is governed by Government internal audit standards and these standards ensure a consistent and robust approach to the delivery of services, including the determination of the scope of Internal Audit plans.
Internal audits are undertaken by internal audit services as part of agreed annual internal audit plans. These are compiled by looking at the risk profile of the Department (and its bodies where the service provides the internal audit function) through: discussions with senior management; the National Audit Office; and reviews of high level risk registers. These are agreed with the Audit and Risk Committees and are reviewed throughout the year to reflect changes in the risk profile. The timing of internal audit reviews is determined as part of this process.