Our internal audit service provides independent appraisal for management by measuring and evaluating the adequacy, reliability and effectiveness of management and financial control systems. Internal audit makes recommendations based on the appraisal of each system reviewed. An annual assurance report is provided to the Accounting Officer.
We have chosen to outsource the provision of the internal audit service to ensure wholly independent and fully professional analysis and recommendations. Our current provider is Deloitte, who were appointed on 1 April 2010. This appointment follows a competitive tendering process.
National Audit Office
The Comptroller and Auditor General (C&AG) is the head of the National Audit Office (NAO) and is responsible for certifying our Annual Report and Accounts. The C&AG enjoys a high degree of independence. He or she decides on the extent and conduct of the external audit and other examinations carried out on our accounts and the content of reports that are made to Parliament.
Audit assurance is gained by the C&AG in a number of ways, which may take into account our own financial and management controls and work by internal audit. The C&AG has a statutory right of access to information for the purposes of examining our accounts.
The C&AG is concerned with assessing whether our financial statements give a true and fair view, and that they do not contain material errors or are presented in a way which might mislead a person relying on the accounts.
NAO also has a discretionary right to carry out value for money investigations with which we, as a government department, have used its resources.