Internal Audit is an independent appraisal function established by the management of an organisation for the review of the internal control systems as a service to the organisation. It objectively examines, evaluates and reports on the adequacy of internal controls as a contribution to the proper, economic, effective and efficient use of resources.

Internal Audit is responsible for giving assurance to the Manager on the existence, adequacy and effectiveness of the Council's internal control and risk management systems. Internal Audit also assists line managers by evaluating and reporting on the elements of the internal control systems for which they are responsible and making recommendations for improvement where necessary. Line management has full responsibility for the establishment and maintenance of the internal control systems.

The added value of the Internal Audit is to promote a culture of efficient and effective management within all Departments as well assuring management that the highest levels of corporate governance are maintained.