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Internal Audit Charter

The work of our Internal Audit has been governed by the UK Public Sector Internal Audit Standards (PSIAS) since 1 April 2013. The PSIAS comprise a definition of internal auditing, a Code of Ethics for internal auditors working in the public sector and the Standards themselves. The PSIAS are mandatory for all internal auditors working in the UK public sector.

In accordance with the PSIAS, an Internal Audit Charter has been approved by the Audit and Safeguarding Committee, defining Internal Audit's purpose, authority and responsibility. It also establishes Internal Audit's position within the council and its reporting lines, authorises access to records, personnel and physical property relevant to the performance of audit work, and defines the scope of Internal Audit activities.

The principal objectives of Rochdale Borough Council Internal Audit

  • Deliver an annual Internal Audit opinion and report that can be used by the authority to inform its Annual Governance Statement.
  • Independently review and appraise systems of control throughout the council.
  • Ascertain the extent of compliance with procedures, policies, regulations and legislation.
  • Provide reassurance to management that their agreed policies are being carried out effectively.
  • Facilitate good practice in managing risks.
  • Provide proactive advice and input into any significant system or procedural developments.
  • Recommend improvements in control, performance and productivity in achieving corporate objectives.
  • Review and challenge the value for money of processes and systems within the council.
  • Work in partnership with the external auditors.
  • Identify fraud as a consequence of its reviews and to deter crime.
  • Lead and promote the counter fraud culture within the authority.
  • Comply with the PSIAS and other relevant guidelines and professional practice.

Internal Audit Charter (201kb pdf)


01706 925452

Phone: Monday-Friday 9am-4.45pm.

Internal Audit
Number One Riverside
Smith Street
Rochdale OL16 1XU