Audit

Internal Audit

An internal audit is an independent and objective appraisal function for reviewing an organisation’s system of internal control.

It examines, evaluates and reports on the adequacy of internal control to the Chief Finance Officer (OPCC) and Chief Finance Officer (Constabulary) and the Joint Audit Advisory Committee.

External Audit

The external auditors must satisfy themselves that:

• The accounts are prepared in accordance with the relevant regulations
• They comply with the requirements of all other statutory provisions applicable to the accounts
• Proper practice has been observed in compilation of the accounts
• The Commissioner and Chief Constable made proper arrangements for securing economy, efficiency and effectiveness

Downloads

The latest information from the auditors is below:

• External Audit Annual Report 2024-25
• External Audit Plan 2024-25
• Internal Audit Plan 2025-26

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