About, Internal Audit

Internal auditing is an independent and objective appraisal function set up within the North Eastern Education and Library Board as a service to the Board and all levels of management. The Head of Internal Audit is responsible for effective review of all aspects of risk management and control throughout the Board’s activities.

 

Internal audit operates independently of the activities it audits to enable auditors to perform their duties in a manner which facilitates impartial and effective professional judgements and recommendation. They should have no executive responsibilities.

 

Internal audit primarily provides an independent and objective opinion to the Chief Executive, as Accounting Officer, on risk management, control and governance by measuring and evaluating their effectiveness in achieving the Board’s agreed objectives.

 

Internal Audit also provides an independent and objective consultancy service specifically to help line management improve the Board’s risk management, control and governance. The service applies the professional skills of internal audit through a systematic and disciplined evaluation of the policies, procedures and operations that management put in place to ensure the achievement of the Board’s objectives, and through recommendations for improvement. Such consultancy work contributes to the opinion which internal audit provides on risk management, control and governance.