This resource is from the About MPA section. This page contains details of MPA Internal Audit.

Sections available here:

• Internal Audit
  • What is our role?
  • Who are we?
  • How do we do our work?
  • How are we accountable?
  • Where and how can you get in touch?

Internal Audit

‘helping to improve the way the Metropolitan Police Service runs its internal business’

What is our role?

Internal Audit helps to improve the way the Metropolitan Police Service (MPS) runs its internal business. We provide an independent and objective evaluation, aiming to improve the efficiency and effectiveness of the MPS. We contribute to the Commissioner’s objective of ensuring that the systems are secure and safe against corruption while supporting the Metropolitan Police Authority (MPA) in its mission to secure an effective, efficient and fair police service by:

• evaluating the adequacy and effectiveness of the corporate control framework
• conducting risk based reviews of all internal systems advising on the adequacy and effectiveness of controls in new and developing systems
• promulgating best practice across the MPS
• advising on the prevention and detection of fraud affecting the MPS
• investigating waste or abuse within the systems that support the policing of London
• providing reports and analysis to the Treasurer and the Authority about the adequacy and effectiveness of internal control within the MPS

Who are we?

All of our auditors are professionally trained and operate under the standards laid down by the Chartered Institute of Public Finance and Accountancy and the Institute of Internal Auditors UK and Ireland. Our forensic auditors are experienced investigators. Our work is supported by professionally trained analysts.

How do we do our work?

Our annual audit programme is discussed and agreed with MPS Management Board and the Audit Panel. We also ensure that our work is co-ordinated with other review bodies to prevent unnecessary duplication.

Our work covers four distinct areas:

• systems audit reviews - we aim to review every auditable system within the MPS and MPA over a five-year cycle and use our risk analysis to prioritise  our annual review programme. As a result of this work we are able to evaluate whether adequate systems have been set up to help the MPS and MPA meet their objectives.
  Terms of reference are agreed with management before each review. Onsite testing and evaluation of the systems then takes place. At the end of a review we issue a draft report for discussion prior to formal issue.
  The final report is sent to line management, the Director of Resources, MPA Treasurer and the Audit Commission. We revisit each area within a year to perform a follow-up review.
• control advice for new and developing systems - we are represented on key MPS projects and aim to ensure that adequate controls are built in to new and developing systems. Advice is also provided on an on-going basis and we have set up an Internal Audit Helpline for this purpose.
• operational unit reviews - these reviews supplement the systems audit programme by evaluating basic financial and computer controls at local command unit level. All boroughs and specialist units are covered over a five-year cycle.
• forensic internal audit - our forensic auditors detect potential fraud and abuse and investigate specific concerns which arise through the ‘Rightline’ (a confidential hotline), contact made by management or staff, or routine systems audit work. Where appropriate, we act in liaison with the Directorate of Professional Standards and the Fraud Squad.

How are we accountable?

The MPA is required by law to set up an adequate and effective internal audit service. In practice this is delegated to the MPA Treasurer to whom the Director of Internal Audit reports. The MPA Audit Panel oversees the work of Internal Audit and comprises four members of the Authority. It is attended by the Director of Resources for the MPS, the MPA Treasurer and the Director of Internal Audit. The Audit Commission, which is the external auditor of both the MPS and the MPA, reviews the quality and effectiveness of Internal Audit and provides an annual assessment to the Audit Panel.

After every audit the Director of Internal Audit sends a questionnaire to the senior line management concerned seeking their views on the value of the audit and our approach. The overall results are included in the Director of Internal Audit’s Annual Report to the MPA.

Where and how can you get in touch?

General enquiries

Internal Audit
Metropolitan Police Authority
10 Dean Farrar Street
London
SW1H 0NY

Tel: 020 7202 0202
Fax: 020 7202 0100
Minicom: 020 7202 0173

General enquiries email

enquiries@mpa.gov.uk

The following supporting material is available as a PDF document:

• MPA map

Portable Document Format (PDF) files require Adobe Acrobat Reader, available as a free download from Adobe.

The following pages on the MPA website are relevant:

• Internal Audit annual reports

The following external websites are relevant:

• Metropolitan Police Service (MPS)