Internal Audit

Our arrangements for Internal Audit operate jointly with the Constabulary.  Internal Audits are delivered for the Commissioner and Chief Constable through a shared service with Cumbria County Council.

Internal Audit operates within the framework of an Internal Audit Charter.  A risk based Annual Audit Plan delivers assurance to the Commissioner and Chief Constable that arrangements for governance and internal controls are operating effectively and enables the Chief Internal Auditor to deliver her Annual Audit Opinion.

Internal Audit Charter

Annual Audit Plan 2020/21

Annual Audit Opinion 2018/19

All Internal Audit Reports are considered by the Joint Audit Committee, the reports can be found below:

• New Business Transformation Project-Finance (Constabulary) – Jun 21
• Contract Management (Constabulary) – Jun 21
• Financial Sustainability (Constabulary & OPCC) – May 21
• Police Pensions (Constabulary & OPCC) – May 21
• Sickness Management (Constabulary) – May 21
• Reflective Practice Review Process – Practice Requiring Improvement (Constabulary) – May 21
• Main Accounting System (Constabulary) – Apr 21

• 2020/21 Reports
• 2019/20 Reports
• 2018/19 Reports
• 2017/18 Reports
• 2016/17 Reports
• 2015/16 Reports
• 2014/15 Reports
• 2013/14 Reports
• 2012/13 Reports