The Internal Audit function of a local authority arises from two principle pieces of legislation.
Section 151 of the Local Government Act 1972 - 'every local authority shall make arrangements for the proper administration of their financial affairs and shall secure that one of their officers has responsibility for the administration of those affairs'
Section 5 of the Accounts and Audit Regulations 2006 - 'a relevant body shall maintain an adequate and effective system of internal audit of their accounting records and control systems.
