1 Introduction
This article discusses research undertaken into the working relationship between audit committees and the internal audit function in the public sector and specifically within Welsh local government. The reorganisation of local authority boundaries and the move from a two tier to that of unitary authorities within Wales in 1996 left a number of authorities reluctant to introduce yet another tier of committees within what was already an overloaded cul-de-sac of indecision. The adoption of audit committees in local government was not really conducive because of the unique constitutional,