Town and Parish Councils in England, and Community Councils in Wales, are required to maintain an Internal Audit. This requirement is set out in the Accounts and Audit Regulations 2015 which states;

” A relevant authority must undertake an effective internal audit to evaluate the effectiveness of its risk management, control and governance processes”

In England further Guidance on Internal Audit is contained within Part 4 of The Practitioners Guide issued by JPAG.