We have a professional, independent and objective internal audit service. This represents a key element in our ability to meet the requirement of the Accounts and Audit Regulations 2015 that the council delivers good governance and reviews the effectiveness of the arrangements in place.
Our internal audit section is required to operate in compliance with CIPFA’s Public Sector Internal Audit Standards (PSIAS), which encompass the mandatory elements of the IIA’s International Professional Practices Framework (IPPF).
Internal audit reports to both senior management and to members, via the Audit and Governance Committee (A&GC). The committee approves the section’s audit plans and receives update reports at its quarterly meetings.
In accordance with the standards, internal audit
- operates to an Audit Charter 0916.pdf [pdf] 85KB approved by senior management and at the A&GC
- operates to a Risk Based Internal Audit.pdf [pdf] 27KB which is an approach that focuses on the response of the organisation to the risks it faces in achieving its goals and objectives
You can contact internal audit by telephoning 01903 737561 or 01903 737559, or emailing email@example.com
Our published constitution includes:
- terms of reference for the Audit and Governance Committee
- financial procedure rules
- standing orders for purchasing, procurement, contracts and disposals
This is defined by CIPFA/SOLACE as:
How the local government bodies ensue that they are doing the right things, in the right way, for the right people, in a timely, inclusive, open, honest and accountable manner. It comprises the systems and processes, and cultures and values, by which local government bodies are directed and controlled and through which they account to, engage with and, where appropriate, lead their communities.
We have a Local Code of Corporate Governance 2021 [docx] 127KB which is updated annually. We are also required to prepare an annual governance statement to support our published accounts.
The council is subject to annual review by its appointed external auditors. This review will primarily focus on our annual statement of accounts, but will also consider key controls in financial systems and the work undertaken by internal audit. Our current external auditors are Ernst & Young LLP.
The following Council documents are related to fraud:
Further information can be found on our Fraud page.
General Data Protection Regulation – ‘Lawful Basis’
The ‘lawful basis’ for the use of personal data by external audit (currently Ernst & Young LLP) and internal audit (currently a Council-employed on-site team) is contained in the following:-
- Local Audit & Accountability Act 2014 (LAAA)
- Accounts & Audit Regulations 2015 (Regulations)
Further information is contained in: Lawful Basis.pdf [pdf] 66KB
This may defined as:
The management of integrated or holistic business risk in a manner consistent with the virtues of economy, efficiency and effectiveness. In essence, it is about making the most of opportunities (making the right decisions) and about achieving objectives once those decisions are made. The latter is achieved through controlling, transferring and living with risks.
The following key documents have been approved by the Council's senior management and Audit & Governance Committee.
The Council has a published whistleblowing policy 2019.pdf [pdf] 337KB . The policy is primarily aimed at staff, however, members of the public and contractors etc. may also wish to raise concerns using the contact information provided.