South Australian Current Acts

LOCAL GOVERNMENT ACT 1999 - SECT 125A

125A—Internal audit functions

        (1)         The chief executive officer of a council that has an internal audit function must, before appointing a person to be primarily responsible for the internal audit function, or assigning such responsibility to an employee of the council, consult with the relevant audit and risk committee on the appointment or assignment of responsibility.

        (2)         Despite any other law or instrument to the contrary, the person primarily responsible for the internal audit function—

            (a)         must ensure that any reports they prepare relating to the internal audit function are provided directly to the audit and risk committee; and

            (b)         may report any matters relating to the internal audit function directly to the audit and risk committee.