What is the difference between an internal audit and the annual external audit?

External audit is a statutory requirement which checks that the University’s accounts present a true and fair view of the financial position. The internal auditors report to the Registrar and Secretary, and the Audit Committee on the systems of governance, risk management, internal control and value for money.  This means the scope of the work is much wider and covers a number of non-financial areas used within the University.


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