09-03 Internal Audit Committees
In 2008 pursuant to section 23A of the Local Government Act 1993, the Department released Internal Audit Guidelines for local government in NSW via Circular number 08-64. Copies of these Guidelines can be found on the ‘Publications’ page of the Department’s website at www.dlg.nsw.gov.au.
The Guidelines advise all councils to develop an internal audit committee to act as an independent and objective oversight of council systems and processes.
To ensure that councils receive the maximum benefit from the implementation of an internal audit framework, it is important the Guidelines are properly put into practice. The Department is monitoring their implementation in the sector and actively promoting their adoption by councils. Read more...