Internal Audit and Counter Fraud Strategy and Charter for 2018/19
Report authorised by: Acting Strategic Director of Corporate Resources, Christina Thompson
Contact for enquiries: Christine Webster, Interim Head of Internal Audit and Counter Fraud, Corporate Resources, 07763 575612,
- IA Strategy2019-20, item 12 PDF 477 KB
- IACF Charter2019-20 Draft, item 12 PDF 452 KB
- Appendix C - Counter-Fraud Policy, item 12 PDF 163 KB
- Appendix D - Fraud response plan, item 12 PDF 332 KB
- Appendix E - Anti-Bribery Policy and Procedure, item 12 PDF 364 KB
- Appendix F - Whistleblowing Charter, item 12 PDF 288 KB
- Appendix G - Whistleblowing Policy and Procedure, item 12 PDF 348 KB
- Appendix H - Money Laundering Policy and Practice Note, item 12 PDF 246 KB
Christine Webster, Interim Head IACF; and Michael O’Reilly, Counter Fraud Manager, introduced the report and in response to questions from the Committee they with Alison McKane, Director for Legal Services and Human Resources; and, Hamant Bharadia, Assistant Director for Strategic Finance; answered as below:
· There were no significant changes and the narrative was similar to previous years on the agenda documents.
· Cybercrime came under ICT’s remit, but the Audit team with PWC experts had reviewed their controls and processes. Cybercrime continued to be assessed as a high risk and was likely to feature on next year’s plan.
· Cyber and data (GDPR) breaches were captured in the risk register for which mitigating actions were monitored.
· The Committee’s terms of reference included a section (18) on information governance and under that remit a report on cyber could be provided.
· The Head of Legal Services and HR would report to Members outside the meeting on recent action taken in relation to benefit assessor fraud.
1. Consider and agree to the Internal Audit strategic approach for 2019/20 (Appendix A).
2. Consider and approve the draft Internal Audit and Counter Fraud Charter for 2019/20 (Appendix B).
3. Consider and approve the updated policies:
· Counter Fraud Policy (Appendix C);
· Fraud Response Plan (Appendix D);
· Anti-Bribery Policy (Appendix E);
· Whistleblowing Charter (Appendix F);
· Whistleblowing Policy and Procedure (Appendix G); and,
· Money Laundering Policy and Practice Note (Appendix H).
4. Receive reports at future meetings on the application of the policies in respect of referrals received, investigations undertaken into potential breaches of the policies and procedures and management actions following the conclusion of investigations.