Year End & Audit - councils over £25,000

This course is for clerks/RFOs and employees who want to understand how to prepare their council’s Annual Governance & Accountability Return (AGAR) and comply with the requirements of the audit process.

The course explains the role of the internal auditor, what to expect from them and how they provide assurance to a council that it has sound financial controls. It also explains how to appoint one.

This session does NOT cover exemption from audit or the Transparency Code for Smaller Authorities. Please see the course, Year End & Transparency - councils under £25,000, for those topics.

Topics include:
• legislation and guidance
• Roles and responsibilities
• Internal controls
• how the council appoints an internal auditor
• Scope of internal audit
• Reviewing internal control
• Internal audit reports

By the end of this session you will:
• Understand the purpose of internal audit
• Be aware of relevant legislation and sources of guidance
• Understand how a council should appoint an internal auditor
• Recognise the importance of internal controls
• Be aware of the need to review effectiveness

Please note: this is NOT a course for people who want to undertake internal audits.

On the day

Course leader: Tim Light, Lightatouch
Tim has 29 years experience of internal audit with Hampshire County Council. A past President of the Association of Accounting Technicians, he has undertaken internal audits at parish councils for the last ten years and delivers training on related topics.