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The role of Internal Audit is defined in the Terms of Reference as approved by the Audit Committee. The service is provided by Warwickshire County Council.
Terms of Reference
The strategic objective of Stratford on Avon District Council's Internal Audit service is:
- To provide a professional and effective internal audit service that contributes to the economic, efficient and effective use of Council resources.
- To support the Council's s151 officer in the discharge of statutory responsibilities.
- To provide an independent appraisal function for reviewing the internal controls of the Council.
- Promote the application of sound governance arrangements and minimise exposure to fraud and misuse of resources.
- Provide an opinion on the Council's overall systems of control which will be incorporated into the Annual Governance Statement.
At an operational level, the objectives and scope of the Internal Audit Service are based on, and comply with;
- Professional standards
- Code of Practice for Internal Audit
- The Council's Constitution
- Local Government Act 1972 and the Accounts and Audit Regulations 2004.
The professional standards are derived from the Auditing Practices Board, and the Chartered Institute of Public Finance and Accountancy and the Institute of Internal Auditors.
In compliance with legislation and professional standards, Internal Audit:
- Has an unrestricted range of coverage of the organisation's operations and has sufficient authority to allow access to such records, assets and personnel as are necessary for the proper fulfilment of its responsibilities
- Is an independent service that is free from operational duties
- Has direct reporting lines to the Chief Executive
- Determines its priorities via the Strategic & Operational Audit Plans. These are approved in consultation with the members of the Council's Management Team and the Audit Committee
- The resource level required to deliver the Strategic & Operation Audit plans is determined by the Internal Audit Manager. The resource requirement will be determined in available man-days required to complete the plans. Where the resource level is considered to be insufficient, the Internal Audit Manager will report to the Management Team and the Audit Committee together with suggested remedial action
- Performance against the plans is regularly monitored and reported to the Monitoring Officer, s151 Officer and the Audit Committee. Where it is evident that the resource level is insufficient, remedial action will be considered (e.g. buy in additional resources, slip activities in the plans) and this will be reported to the Monitoring Officer, s151 Officer and the Audit Committee.
The Head of Revenues and Housing is responsible for the investigation of potential housing and council tax benefit related fraud. Suspected cases of fraud can be reported on fraud@stratford-dc.gov.uk or by using the Fraud Hotline on 01789 260486.
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