Internal Audit

Images

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.

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.

Responsibility of the Internal Auditor

The Internal Auditor is responsible for the development and coordination of a dynamic, comprehensive long-term (three to five 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 to the Business and Enterprise Risk Team and its activities are overseen and reviewed by the Audit and Risk Committee

Provision of Internal Audit Reports

Council has commenced uploading internal audit reports to our website, to promote transparency with our community.  They are available in the Documents section on this page.  Due to the nature of some of the information contained within these audit reports, in certain circumstances it is appropriate for Council to redact parts of these reports.  What can be redacted is governed by GIPA and/or PPIPA legislationincluding the application of the Public Interest Test

What information might be redacted?

The types of information that might be redacted are governed by GIPA (section 14) and/or PPIPA (via the Public Interest Test), and include such items as commercial in confidence information; personal or private information that might identify an individual; legal professional privilege; environment, culture and economy matters; or information that may unfairly advantage or disadvantage any person by a premature disclosure.

What has been redacted?  

Consistent with PPIPA, the names of officers have been redacted.  

Why has this information been redacted?

To protect the personal information of those officers.

 

Audit and Risk 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:

John Gordon, Chairperson, Independent External Member

Liezel Preller, Independent External Member

Councillor Sue Heins

Councillor Jose Menano-Pires

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.