South Yorkshire Joint Secretariat 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 of the organisation'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. 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.

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