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Section 94: Internal audit requirement for local councils

94.Internal audit

(1)Every district, city, municipal or town council shall provide for an internal audit department.

(2)The internal audit department shall be responsible for—

(a)appraising the soundness and application of the accounting, functional and operational controls of the council;

(b)evaluating the effectiveness of the risk management processes of the council; and

(c)providing assurance on the efficiency and effectiveness of the economy in the administration of programmes and operations of the council.

(3)The head of the internal audit department shall prepare quarterly audit reports and shall submit them to the speaker giving a copy to the local government public accounts committee.

Plain English Summary

Every district, city, municipal, or town council must have an internal audit department. This department checks the council's accounting and operation...

AI-generated, for reference only.

🔍Search Tips
  • • Search by keyword: "land", "tax", "arrest"
  • • Use exact phrases: "land commission"
  • • Enter citations: 45, 45(3)(a), 45:3:a
  • • Press / to search, Esc to close

Searching within Local Governments Act. Faster results.