Internal audit is carried out by someone independent and competent who reviews the council’s systems of internal control and reports to the council.

The external audit is the process by which an auditor, currently appointed by the Welsh Audit Ofice, reviews the council’s annual return and other documents as required, and reports to the council and to electors.

The annual return presents for electors and local taxpayers the council’s accounting statements and governance arrangements in the year and the external auditor’s opinion on them. These documents can be found below: