Internal Audit Service (IAS)

All councils must appoint an internal auditor who is independent and competent.

Since 2000 Northants CALC has managed a panel of auditors on behalf of member councils that:

  • Provides independent auditors, most of whom are practitioners in the county.

  • Offers affordable rates for internal audit (doubled for non-member councils).

  • Ensures auditors are competent through quarterly briefing meetings.

  • Supports councils to improve governance and accountability standards and avoid expensive fines and penalties.

Our practice is that the Internal Auditor (IA) is appointed at the start of the financial year, i.e. 1 April 2025 for the Year Ending 31 March 2026, because Assertion 6 in the Annual Governance Statement (Section 1 of the Annual Governance & Accountability Return (AGAR)) is “We maintained throughout the year an adequate and effective system of internal audit of the accounting records and control systems.”  Whilst the visible sign of it is in the April/May following the year end, the function of internal audit is continuous throughout the year.

The Practitioner’s Guide is a helpful resource on council finances and outlines principles of the Internal Audit.

The latest copy is available to download at: https://www.northantscalc.com/practitioners-guide.

Section 4 of the Guide is: Best Practice Guidance for Internal Auditor. 

Section 5 of the Guide covers the Annual Governance Statement (AGS) and Annual Governance and Accountability Return (AGAR) Accounting Statements.

Over two thirds of councils in Northamptonshire already use the IAS and the fee for the service is based on the council’s expenditure for the prior year. If your council uses IAS you will be invoiced at the start of April for the audit of the year ending - for instance, an invoice would be sent at the start of April 2025 for the year ending 31 March 2026.

If you would like to know more about the IAS or discuss joining the service, please contact Sophie Harding at sharding@northantscalc.gov.uk.