Internal Audit
The Authority is required to maintain an adequate and effective
system of internal audit. To meet this requirement, we prioritise
the Authority's activities and produce a risk based rolling
three-year Strategic Audit Plan. We also produce annual operational
Audit Plans. The plans are approved by the Audit Board and include
reviews of the following areas.
- Key Financial Systems (Payroll, Benefits, Creditors, Budgetary
Control, etc.).
- Operational Audits (Depot, Leisure Centres, Car Parks,
etc.).
- Information Technology reviews.
- Frauds and Investigations.
- Corporate Governance arrangements.
- General advice and ad-hoc reviews.
statement
of assurance 
(29.54 KB)
Anti Fraud and Corruption
The Council is committed to protecting public funds against
fraud and corruption and the Authority's Financial Regulations
detail this responsibility. Financial Regulations also state that
the Council should maintain an effective anti fraud and corruption
culture and that all members and staff act with integrity and lead
by example.
The Council has adopted an Anti Fraud and Corruption Strategy
which aims to deter, prevent and detect fraud and to provide
effective action against fraud and corruption both internally and
externally. The document is also a major part of the Authority's
anti fraud and corruption culture and is a necessary part of the
Council's system of internal financial control.
The Council also participates in the
National Fraud Initiative which is an exercise run by the Audit
Commission to improve the prevention and detection of fraud with
public bodies.
anti fraud
corruption strategy (142.48 KB)
Governance
The Council is committed to the highest possible standards of
openness, probity and accountability. In line with that commitment
internal audit may be asked to undertake some work brought to the
attention of senior management through official channels of the
Council, e.g. Formal Complaints procedure.
Frequently Asked Questions
What is Internal Audit?
We are a service to management and to the Council. We evaluate
the effectiveness of the systems and procedures within the
Council.
What is the difference between internal and external
audit?
Internal audit reports to the Section 151 Officer (Corporate
Director Resources) on the control systems used within the
Council.
For public sector organisations, an Internal Audit Service is a
statutory requirement.
External audit is a statutory requirement for all organisations
not just public authorities; they check that the Council's accounts
present a true and fair view of the financial position. Bromsgrove
District Council's external auditors are Audit
Commission
What areas can Internal Audit cover?
Any area within the Council, or any area that the Council gets
involved in.
What are the objectives of an internal
audit?
The objectives of an internal audit are:
- To establish the risks in the area being audited;
- To establish the controls in place to address those risks and
review their adequacy;
- To check whether the Council's policies are being
followed;
- To carry out detailed testing of the controls being relied on;
and
- To make recommendations where weaknesses or inefficiencies are
observed.
What should I do if I suspect a fraud or
irregularity?
If you suspect someone to be fraudulently claiming benefit from
the Council (Housing benefit or Council Tax benefit), then contact
the Benefits section's fraud and visiting team. For more information see
Fraud
If you have any concerns involving the Council, elected members
or employees, then you can raise them directly with Internal Audit
(All information provided to internal audit is dealt with
confidentially), or through the Council's formal complaints
procedure.
