Audit

Internal Audit

An internal audit is an independent and objective appraisal function for reviewing an organisation’s system of internal control.  It examines, evaluates and reports on the adequacy of internal control to the Chief Finance Officer and Assistant Chief Officer and the Joint Audit Advisory Committee.

External Audit

The external auditors must satisfy themselves that:

• The accounts are prepared in accordance with the relevant regulations
• They comply with the requirements of all other statutory provisions applicable to the accounts
• Proper practice has been observed in compilation of the accounts
• The Commissioner and Chief Constable made proper arrangements for securing economy, efficiency and effectiveness

Downloads

Annual Audit Letter	External Audit Findings Report	Internal Audit Plan
		Internal Audit Plan 2021-22
Annual Audit Letter 2020-21	External Audit Findings Report 2020-21	Internal Audit Plan 2020-21
Annual Audit Letter 2019-20	External Audit Findings Report 2019-20	Internal Audit Plan 2019-20
Annual Audit Letter 2018-19	External Audit Findings Report 2018-19	Internal Audit Plan 2018-19
Annual Audit Letter 2017-18		Internal Audit Plan 2017-18
Annual Audit Letter 2016-17	External Audit Findings Report 2016-17	Internal Audit Plan 2016-17
Annual Audit Letter 2015-16	External Audit Findings Report 2015-16
	External Audit Findings Report 2014-15