News & Updates

Worcestershire County Association of Local Councils

Internal Audit

The Internal Audit

Every council should appoint an internal auditor – preferably at the beginning of the financial year or earlier – so that they can start to inspect the books and processes and, if necessary, give recommendations to make improvements, before it gets to that crucial year end.  The Internal Auditor should then deliver their formal review with a report giving reasons for their AGAR responses.

The internal audit is not just about the financial processes, but it should consider and examine the governance as well.

If you are seeking an auditor, we, at Worcestershire CALC, have established a team of independent internal auditors who will fit the brief and are suitably qualified to fulfil the role. These internal auditors have experience of Parish and Town Councils and are aware of the specific account requirements of the sector. Please see the CALC website for contact details (in the INFORMATION section)

There is also a Good Practice Guide, template and letter of appointment on the Members section (Documents) which supplies a terms of reference for the objectives and responsibilities of the Internal Auditor. We recommend that the document is adopted by the council and reviewed every 2 or 3 years.


Worcesterhire CALC Logo in white

Open 5 days a week

Monday- Thursday 9am – 5pm

Friday 9am – 4:30pm

Contact us