# The Local Authority Accounts (Scotland) Regulations 2014, Regulation 7: Internal auditing

Extent: S

(1) A local authority must operate a professional and objective internal auditing service in accordance with recognised standards and practices in relation to internal auditing.
(2) Any officer or member of a local authority must, as required by those undertaking internal auditing—
(a) make available such documents of that authority which relate to its accounting and other records for the purpose of internal auditing; and
(b) supply such information and explanation as those undertaking internal auditing consider necessary for that purpose.
(3) A local authority must from time to time assess the efficiency and effectiveness of its internal auditing, in accordance with the standards and practices referred to in paragraph (1).
(4) The findings of the assessments referred to in paragraph (3) must be considered, as part of the consideration of the system of internal control referred to in regulation 5(2), at the meeting referred to in regulation 5(3).

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Source: https://www.legislation.gov.uk/ssi/2014/200/regulation/7 (the official version)
Page: https://openlegislation.uk/local-authority-accounts-scotland-regulations-2014/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.