Services » Corporate Affairs

Internal Audit is an independent and objective appraisal function established by the City Manager in order to review the Council’s internal control systems as a service to the organisation. The unit operates under an Internal Audit Charter and its duties and responsibilities include:

1.      Systematic and disciplined examination, evaluation and assessment as to the adequacy and reliability of management’s system of internal control;

2.      Objective review and appraisal of the degree of compliance with local policies, plans and procedures together with national and international policies, laws and regulations;

3.      Assessment as to the adequacy of the procedures and arrangements for the acquisition, safeguarding and disposal of assets;

4.      Promote the improved effectiveness of the Council’s Risk Management, Control and Governance processes;

5.      Promote the concept of Value for Money.

Internal Audit is part of the Council’s corporate governance structure. It reports directly to the City Manager and also quarterly, or as otherwise requested, to the Audit Committee. The Audit Committee Charter charges the committee with having an independent role in advising the City Council with regards to:

1.      Systems  of Internal Control;

2.      Risk Management;

3.      Financial Management and Reporting Process;

4.      Contents of Local Government Auditor’s reports and adequacy of response and follow-up actions;

5.      Development of Internal Audit Unit;

6.      Value for Money initiatives;

7.      Systematic review of the general control environment and governance procedures of the Council.

Section 5 of the Local Government Business Improvement Districts Act 2006 (BIDS Act) provided for the establishment of Audit Committees across local authorities. Cork City’s Council’s Audit Committee comprises seven members, including four external members, and not more than three serving or retired Councillors. The Chair of the committee is one of the external members. Membership of the committee as of 1^st September 2010 was as follows:

The committee meets at least four times each year in February, May, July and November. It issues an annual report that is presented to Council within three months of the calendar year end.

The Local Government Audit Service from the Department of Environment, Heritage and Local Government is responsible for the Council’s External Audit. Internal Audit maintains an ongoing liaison with this service.

Cork City Council’s Internal Audit Unit operates from the Corporate Affairs Directorate and can be contacted as follows:

                                    email :             internalaudit@corkcity.ie 

                                    phone:              021-492 4297