Policy Paper 187 | Internal Audits in Local Authorities iv The policy proposed in this study runs counter to proposals for drastic restructuring of local authorities’ internal auditing systems that do not comply with accepted government standards—for instance, absolute subordination of the local authority’s comptroller to an official in the central government or the establishment of an audit committee that does not include members of the local council . Instead, the policy proposed here seeks to make several small corrections that together can improve the auditing process step by step and also promote cultural changes in local government . The main policy recommendations are as follows : Employment of a comptroller and requirement for full - time role . The ) 1 ( Interior Ministry should be required to appoint a temporary comptroller if a local authority has not hired a comptroller within four months after the previous comptroller left the job . In addition, each local authority whose ...
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