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Internal Audit

Internal Audit provides a service to management by reviewing the organisation's financial and non financial systems and procedures to assess how well they are controlled.

Internal audit is provided by the South West Audit Partnership (opens in a new window) (SWAP) which was established in April 2005 under Section 101 of the Local Government Act 1972. SWAP is now a not-for-profit organisation that offers a variety of independent business improvement and assurance services designed to help all public sector entities achieve their goals. Its main purpose is to examine and evaluate the activities of the council with the objective of assisting the organisation in the effective discharge of its duties.  It also aims to assure Elected Members that the council's financial affairs are kept under review.

SWAP currently provides Internal Audit services to the following partnering councils:

  • Dorset County Council

  • East Devon District Council

  • Forest of Dean District Council

  • Herefordshire Council

  • Mendip District Council

  • North Dorset District Council

  • Sedgemoor District Council

  • Somerset County Council

  • South Somerset District Council

  • Taunton Deane District Council

  • West Dorset District Council

  • Weymouth & Portland Borough Council

  • Wiltshire Council

SWAP has a protocol in place with the council's External Auditor to ensure that resources are effectively utilised and duplication of effort is minimised.  The External Auditor relies on the work of SWAP to provide assurance that systems are operating as intended and in the production of the annual Management Letter.  This serves to reduce the time that would otherwise be charged to the authority by the External Auditor. 

The Stour Valley Audit Partnership provides audit services to East Dorset District Council and Christchurch Borough Council. They also provide Management audit services to the in-house internal audit team at Purbeck District Council.

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