Our Internal Audit Unit provides an independent appraisal of our system of internal controls. This is something we are legally required to have.
The documents below sets out the role and responsibilities of Internal Audit within the authority:
Each year, we produce an Audit Plan, detailing the work to be undertaken. This is approved by the Accounts and Audit Committee and is based on an assessment which ranks identified audits in importance taking account of risk.
During our audits, we work closely with managers and staff. Any system and control weaknesses identified are discussed together with appropriate recommendations for action.
Wherever possible, we provide an appropriate response to requests from managers for advice and guidance on systems, procedures and controls.
We conduct an annual review of the effectiveness of our systems of internal audit and report these results to the Accounts and Audit committee:
We have a zero tolerance approach to fraud, theft and corruption and there are two elements within our overall strategy:
- Reporting and investigating benefit fraud
- Investigating and reporting all instances of fraud and corruption within our local service arrangements