Silouette graphic representing Tipperary

Internal Audit Charter Publication

Local authorities may publish charters to outline their approach to internal audit, controls and risk management.

Internal Audit


Internal Audit is an independent objective assurance and consulting activity designed to add value and improve an organisation’s operations. It helps Tipperary County Council accomplish its objectives by bringing a systematic disciplined approach to evaluate and improve the effectiveness of the risk management, control and governance processes.

It is the policy of Tipperary County Council to maintain and support a quality Internal Audit function in accordance with the Internal Audit Charter.

Audits are carried out in line with the Internal Audit Guidance Handbook for Local Authorities issued by the Department of the Environment and Local Government (April 2001).

Strategic Audit Plan

This plan sets out audit priorities for the medium term (3 years) and shows intended coverage of areas identified in the risk assessment process.

Annual Audit Plan

The Annual Audit Plan is the detailed plan prepared for each year of the Strategic Audit Plan Cycle and concentrates mainly on Operational, Financial and Regulatory risk.

Value for Money

The concept of Value for Money in relation to Local Authorities means delivering Local Authority services in a more economical, efficient and effective manner. Local Authorities operate in an environment where accountability and responsibility for decisions made must be clear to customers, elected members and staff. Increased emphasis on Value for Money determines the need for a structure which links authority with accountability.

The Value for Money Unit of the Local Government Audit Service also produces various reports that can be accessed by following this link Value for Money Unit or the link below.

The Internal Audit Unit can be contacted at 0761 06 5000.

Value for Money Unit