{
  "url": "https://openlegislation.uk/accounts-and-audit-regulations-2015/regulation-5",
  "json_url": "https://openlegislation.uk/accounts-and-audit-regulations-2015/regulation-5.json",
  "legislation": "uksi/2015/234",
  "legislation_title": "The Accounts and Audit Regulations 2015",
  "legislation_url": "https://openlegislation.uk/accounts-and-audit-regulations-2015",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Internal audit",
  "text": "(1) A relevant authority must undertake an effective internal audit to evaluate the effectiveness of its risk management, control and governance processes, taking into account public sector internal auditing standards or guidance.\n(2) Any officer or member of a relevant authority must, if required to do so for the purposes of the internal audit—\n(a) make available such documents and records; and\n(b) supply such information and explanations;\nas are considered necessary by those conducting the internal audit.\n(3) In this regulation “documents and records” includes information recorded in an electronic form.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/234/regulation/5",
    "retrieved_at": "2026-10-28T23:47:45.844632+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}