Internal Audit

What is Internal Audit

Internal Audit is an independent objective appraisal and consulting function established within Council to examine and evaluate its activities as a service to the Council and the community.

The Role of the Internal Auditor

The role of the Internal Auditor is to provide a systematic and proactive assessment of the effectiveness and reliability of Council’s internal controls and processes; to help to ensure that the Council is achieving its desired outcomes; and to ensure compliance with legislation, council policy and procedures.

Internal Auditor - Ann Manewell

Ann Manewell was appointed as the Internal Auditor for Warringah Council on 31 October 2005.  Ann comes to the Council with over 15 years experience in both large and small business, including most recently a large worldwide charitable organisation.

Her areas of work experience include all aspects of Finance, HR, Payroll, Office Management and Internal Auditing.

She has a Bachelor of Business degree (major in Accounting), and is a Certified Practising Accountant.

Ann's main role as Internal Auditor is to provide an assessment of the effectiveness and reliability of Council's internal controls and processes; to help ensure that Council is achieving its desired outcomes and to help ensure compliance with legislation, council policy and procedures.  She achieves this by conducting systematic and proactive reviews, presenting recommendations to management and following up until the desired outcomes have been achieved.

Responsibility of the Internal Auditor

The Internal Auditor is responsible for the development/ co-ordination of a dynamic, comprehensive long-term (3-5 years) Audit Plan for the efficient and effective performance of the internal audit function as well as for making recommendations for the improvement of controls, the responses to risk, and the attainment of Council objectives.

Reporting

The Internal Auditor reports administratively to the Internal Ombudsman and is placed within the Office of the Internal Ombudsman.

The Internal Auditor’s activities, programme and results of all internal audits are overseen and reviewed by the Audit Committee.

Further Information

• Audit and Risk Committee Charter

Audit Committee

The main purpose and function of the Committee is to ensure that there is an adequate and effective system of internal control throughout Council and to assist in the operation and implementation of the Audit Plan.

Committee Members
Bryce McNair, Chairperson, Independent External Member
John Gordon, Independent External Member

Mayor Michael Regan

Councillor Jason Falinski

Members of the Committee are expected to:

1. Understand the relevant legislative and regulatory requirements appropriate to Warringah Council.
2. Contribute the time needed to study and understand the papers provided.
3. Apply good analytical skills, objectivity and good judgment.
4. Express opinions frankly, ask questions that go to the fundamental core of issues, and pursue independent lines of enquiry.

For further information contact the Internal Auditor on 9942 2194, or send an email to: ann.manewell@warringah.nsw.gov.au

Further information

• Audit Committee Charter
• 2011 Audit Universe
• Code of Conduct
• Internal Audit Annual Report - 2010/2011
• Internal Audit Annual Report - 2009/2010
• Internal Audit Annual Report - 2008/2009
• Internal Audit Annual Report - 2006/2007
• Internal Audit Annual Report - 2005/2006