Welcome to birmingham.gov.uk

Welcome to birmingham.gov.uk

Birmingham Audit - Regulatory Framework

It is a statutory requirement for Local Authorities to have an internal audit function. Birmingham Audit provides this service and works within a regulatory framework that consists of legislation, other mandatory requirements and professional standards. For internal audit these are:

Local Government Act 1972

Accounts and Audit Regulations (England) 2011

Accounts and Audit Regulations (Amendments) 2006

Accounts and Audit Regulations 2003

Accounts and Audit Regulations 1996

Public Sector Internal Audit Standards 2013


The regularly framework also includes cross cutting legislation such as the Data Protection Act 1998 and Freedom of Information Act 2000.