# The Accounts and Audit (Amendment)(England) Regulations 2006, Regulation 6: Internal audit


In regulation 6 (internal audit), the existing provision becomes paragraph (1) and—
(a) in that paragraph—
(i) for “proper internal audit practices” substitute “proper practices in relation to internal control”; and
(ii) omit from “, and any officer” to “for that purpose”; and
(b) after that paragraph, insert—
“(2) Any officer or member of a relevant body shall, if the body requires—
(a) make available such documents of the body which relate to its accounting and other records as appear to that body to be necessary for the purpose of the audit; and
(b) supply the body with such information and explanation as that body considers necessary for that purpose.
(3) The relevant body shall, at least once in each year, conduct a review of the effectiveness of its system of internal audit.
(4) The findings of the review referred to in paragraph (3) shall be considered, as part of the consideration of the system of internal control referred to in paragraph (3) of regulation 4, by the committee or meeting referred to in that paragraph.”.

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Source: https://www.legislation.gov.uk/uksi/2006/564/regulation/6 (the official version)
Page: https://openlegislation.uk/accounts-and-audit-amendmentengland-regulations-2006/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.