Independence
To provide for internal audit’s independence, the HIA reports directly to the:
- audit committee (the board)
- senior management team
- chief executive
We support the discharge of statutory responsibilities and those responsibilities set out in the constitution for the:
- chief finance officer
- monitoring officer
- head of paid service
The HIA:
- has free and full access to the chair of the audit committee
- is employed by Lincolnshire County Council
The appointment or removal of the HIA will be in accordance with established procedures.
We have an impartial, unbiased attitude and will avoid conflicts of interest.
If our independence or objectivity is impaired, details of the impairment should be disclosed to either:
- the section 151 officer
- the chair of the audit committee
- or both dependent upon the nature of the impairment
We are not authorised to:
- perform any operational duties for the organisation
- initiate or approve accounting transactions external to the internal audit service
- direct the activities of any council employee not employed by the internal auditing service (unless they have been assigned to the service or to assist the internal auditor)
Constructive working relationships make it more likely that our work will be accepted and acted upon.
The internal auditor does not allow our objectivity or impartiality to be impaired.