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CHIEF EXECUTIVES SHOULD OVERSEE INTERNAL COUNCIL AUDITING

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Local authority chief executives should have responsibility for overseeing internal auditing, according to the Inst...
Local authority chief executives should have responsibility for overseeing internal auditing, according to the Institute of Internal Auditors United Kingdom submission to the department of the environment's consultation on accounting and auditing regulations for local authorities.

The Independent's second section (p16) reports that the institute believes that internal auditing in councils is too involved with detecting and preventing fraud and not enough in improving efficiency and introducing higher quality management.

Neil Cowan of Fyfe RC is one of the authors of the report. He told the Independent: 'Internal auditing does not make a big enough contribution to management. By having us report to the treasurer, it is restricting the scope of internal audit. It becomes finance-orientated, rather than being of benefit to the whole organisation.'
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