What do we audit

Our scope covers all East Sussex County Council operations and departments. This includes departments at County Hall and other offices as well as maintained schools, colleges and social care establishments.

We review our main accounting system, the way we spend the County Council’s money, our income procedures and the way we look after our assets.

To achieve this, we have the right of access to any County Council records and assets. This right is set out in the County Council’s Financial Regulations.

Internal Audit Plan

Each year we produce a risk-based audit plan, following an analysis of County Council priorities and consultation with senior officers. This sets out all the areas we intend to cover and includes the provision of advice and a contingency for unexpected work or investigations.

Below is the latest copy of our audit strategy and annual plan:

Internal Audit Strategy & Plan

Who do we report to?

Our plan is endorsed and reviewed by the County Council’s Audit Committee.