Accountability of the Joint Internal Audit Unit
We report to the:
- Audit Committee and Council of each institution. An annual report is produced which assesses the overall internal control system, and the performance against approved annual plan and performance measures.
- Joint Internal Audit Unit Management Group, comprised of the Audit Committee Chairman and Director of Finance of each of the constituent universities, whose function is to monitor our overall performance and to consider any administrative issues. This Group reports to each University Audit Committee.
The External Auditors ( currently Pricewaterhouse Coopers for Cardiff and Swansea universities) review our work annually and report to the University Audit Committee on the extent to which reliance can be placed on our work.
The HEFCW Audit Service will review our work every three years, and carry out interim follow up audits if appropriate.
We maintain confidentiality, by limiting the formal distribution of audit reports, and by requesting permission from one constituent University to pass either information or documents to another.