Internal Audit

Internal Audit is an important part of council's assurance for the community to provide management by fact, continuous improvement and ethical conduct. It is a fundamental element of the corporate governance structure and processes within Sutherland Shire Council.

The internal audit philosophy is one of adding value to improve council's operations, internal controls, compliance requirements and accountability.

Internal Audit Charter

The Internal Audit Charter provides a framework on how the internal audit function is performed in council. Council adopted a Charter in 2001, the same year an internal auditor and Internal Audit Committee were established. The Charter has most recently been updated in 2009 to accommodate recent guidelines by the Department of Local Government.

Internal Audit Committee

The Internal Audit Committee meets to review and discuss internal audit matters, including reviewing the audit program, audit reports and identifying potential areas of audit concern.

It provides a form of governance oversight ensuring audits programmed are finalised and signed off.

Internal Audit Program

The three year Audit Program is to identify key audit priorities for the internal audit staff to focus on and perform reviews.

The Program shall be devised from known areas of risk and where council's level of exposure is considered high.