The Fire and Rescue Authority is subject to both internal and external audit. Both functions have distinct roles and responsibilities which, together, provide a comprehensive audit function.

Internal Audit is an independent function responsible for the effective review of all aspects of risk management and control through the Authority's activities in order to give an annual opinion on the internal control arrangements.

The Internal Audit function is provided by the South Yorkshire Joint Secretariat's Internal Audit Team for the four Joint Authorities (Police, Fire, Transport and Pensions), and the Police, Fire and Rescue and Pensions services. Details of the Team's roles and responsibilities is contained on the SY Joint Secretariat website and in the Internal Audit Strategy and Plan published on the Internal Audit page of this website.

External Audit is responsible for the statutory audit of the Authority's accounts and financial statements, including giving an annual opinion on them and also providing a conclusion on the value for money arrangements.

The External Audit function is provided by the Audit Commission in accordance with the Code of Audit Practice approved by Parliament.

The Audit Commission has circulated to all audited bodies a Code of Audit Practice 2010 and Statement of Responsibilities of Auditors and Audited Bodies (2010) that summarises the key responsibilities of auditors and audited bodies. All audit work is conducted in accordance with the principles set out in these statements.