Internal audit and risk
The role of internal audit is to provide independent assurance that an organisation's risk management, governance and internal control processes are operating effectively.
We provide a high quality service that gives management, in particular, the Section 151 Officer and members reasonable assurance on the effectiveness of our internal control environment and act as an agent for change by making recommendations for continual improvement thus adding value to services.
Through a risk-based approach, the service makes a positive contribution to corporate governance arrangements and assists management in developing a framework for achieving objectives within acceptable levels of risk.
The scope of our work includes the examination, review and appraisal of:
- the soundness, adequacy and application of internal controls
- the safeguards for council assets and interests from losses of all kinds arising from theft, fraud, waste, extravagance, inefficient management, poor value for money or any other cause
- the suitability and reliability of financial and other management data,
- compliance with rules, legislation, policy and procedures
- the implementation of an effective framework for managing risk
- identifying and communicating risk management issues
- championing risk management at a strategic and operational level
Local Code of Corporate Governance
Our Local Code of Corporate Governance (PDF 391.7KB) is based on seven core principles and identifies the actions and behaviours we have taken in relation to these and associated sub principles to ensure that we have sound governance arrangements in place.
Delivering good governance ensures that we achieve our objectives while acting in the public interest at all times. The code is based on best practice guidance set out in the CIPFA / SOLACE publication entitled “Delivering Good Governance in Local Government: Framework 2016 Edition (link opens in new window)”.
We are committed to promoting an anti fraud culture within the community and will protect individuals who raise concerns in good faith.
All our officers, members, agents, contractors and strategic partners have responsibilities to protect the funds they administer on our behalf. Our resources must be administered to the benefit of the taxpayer and not the inappropriate benefit of any of the above.
Please report any concerns using our fraud hotline on 0300 300 8182 or email us: firstname.lastname@example.org
National Fraud Initiative
We are required by law to protect the public funds we administer. To prevent and detect fraud, we may share information provided to us with other bodies responsible for auditing or administering public funds.
We participate in the bi-annual National Fraud Initiative data matching exercise which is managed by the Cabinet Office. The use of data by the Cabinet Office in a data matching exercise is carried out with statutory authority under its powers under section 2 of Schedule 9 of the Local Audit and Accountability Act 2014. Further guidance can be found at National Fraud Initiative (NFI). (link opens in new window)
Data matching by the Cabinet Office is subject to a code of practice (link opens in new window). Note that, whilst this document refers to the Audit Commission (who hosted the NFI until March 2015); it continues in effect until the Minister for the Cabinet Office issues a new code.
Read about the Cabinet Office's legal powers (link opens in new window) and the reasons why it matches particular information.