Internal Audit Charter Publication

Local authorities may publish charters to outline their approach to internal audit, controls and risk management.

Internal Audit


Internal Audit is an independent objective assurance and consulting activity designed to add value and improve an organisation’s operations. It helps Carlow County Council accomplish its objectives by bringing a systematic disciplined approach to evaluate and improve the effectiveness of the risk management, control and governance processes.

It is the policy of Carlow County Council to maintain and support a quality Internal Audit function in accordance with the Internal Audit Charter.

Annual Audit Plan

The Annual Audit Plan is the detailed plan prepared each year.

Value for Money

The concept of Value for Money in relation to Local Authorities means delivering Local Authority services in a more economical, efficient and effective manner. Local Authorities operate in an environment where accountability and responsibility for decisions made must be clear to customers, elected members and staff. Increased emphasis on Value for Money determines the need for a structure which links authority with accountability.

The Value for Money Unit of the Local Government Audit Service also produces various reports that can be accessed by following this link Value for Money Unit