This department is responsible for internal auditing, risk management and forensic investigations. It offers advisory services and deals with issues of corporate governance. The Internal Audit Department reports directly to the City Manager.

To provide an independent, objective assurance and consulting service designed to add value and improve the organisation's operations by bringing a systematic and disciplined approach to the evaluation of the control environment, internal control and control activities, accounting policies, procedures and practices, risk and risk management (including control self-assessment processes), performance management, loss control, corruption mitigation, forensic investigations as well as good corporate governance issues and to facilitate the introduction and maintenance of these matters.

Internal Audit is responsible for conducting their work in accordance with the standards for the Professional Practice of Internal Audit established by the Institute of Internal Auditors (IIA).

Internal Audit is not responsible for any of the activities which they audit. Members of the Internal Audit function will not assume responsibility for the operation or control of any procedures.

Internal Audit should be consulted on significant proposed changes in internal control systems and the implementation of new systems and should make recommendations on the standards of control to be applied. This is without prejudice to their ability to review the system.

Internal Audit will not prepare or document internal control procedures for Directorates.

Internal Audit will not undertake non-Internal Audit duties save with the express permission of the City Manager.