It is a statutory requirement for Local Authorities to have an internal audit function. This service is provided to the Council in-house by Birmingham Audit working in partnership with a number of external organisations. The Assistant Director Audit & Risk Management is responsible for providing this continuous internal audit and benefit counter fraud service. Our internal audit service is designed to support the Director of Resources and the Audit Committee to help demonstrate the highest standards of corporate governance, public accountability and transparency in the Council’s business. We have a rolling plan of audit activity. This is driven towards providing an independent opinion on the adequacy and effectiveness of the systems of internal control in place. Following completion of our plan, we provide an overall assurance statement based on the work that we have undertaken. This forms part of the Council's annual Statement of Internal Control. The service that we provide is in accordance with legal requirements and professional disciplines. We are IIP accredited and all our work is subject to IS09001:2000 and ISO 27001:2005 standards.