The purpose of the Shared Internal Audit Service (SIAS) is to enhance and protect the integrity of the Office of the Police and Crime Commissioner and Merseyside Police by providing risk-based, objective assurance, advice and insight.

This service helps the Police Commissioner and the Chief Constable to continually improve the effectiveness of their respective risk management, control and governance frameworks and processes.

By providing independent, objective assurance and advice, internal audit adds value to both organisations, improves the way they work, and helps support their shared policing priorities.

Key activities include:

  • Providing key assurances on adequacy and effectiveness of the systems of financial, operational and management control and their operation in practice in relation to the business risks to be addressed;
  • assessing the extent of compliance with, relevance of, and financial effect of policies, standards, plans and procedures established by the PCC and CC and the extent of compliance with external laws and regulations, including reporting requirements of regulatory bodies;
  • assessing how the Police Commissioner and Chief Constable’s corporate governance and risk management arrangements operate;
  • evaluating the arrangements as to how both organisations manage risk and fraud;
  • monitoring the actions taken to remedy weaknesses identified by internal audit during a review, ensuring that good practice is identified and communicated widely; and
  • Providing advisory work and consultancy services as requested, where this work does not substantially impair the independence and objectivity of SIAS.

Annual review

Every year, Internal Audit produces a report reviewing the effectiveness of these arrangements.

Read the latest report here:

Head of Shared Internal Audit Service Annual Report 2022/23

Internal Audit also produce a plan for the year ahead which supports the Police Commissioner in how she delivers her priorities. 

Read the latest plan: 

Risk Based Internal Audit Plan 2023/24

Previous Annual Reports

Previous annual reports produced by Internal Audit can be found here

Find out more

To find out more about how the Shared Internal Audit service works, take a look at the Charter 2023/24

The SIAS also conforms to the Institute of Internal Auditors’ Code of Ethics, which focusses on integrity, objectivity, confidentiality and competency.

SIAS is overseen by the independent Joint Audit Committee.