Issue - meetings

The Chief Officer for Resources gave a presentation providing an update on the recommendations subsequent to receipt of two subsequent limited audit opinions regarding Anti Bribery Compliance and Annual Risk Assessment.

Following the presentation, a Member asked for clarification of the level required for a fraud to be considered material.  It was explained that there is no set level but there is a consistent and firm approach taken to fraud, and the consequences rely on the investigative work undertaken. Chief Officers will be kept informed of the progress of special investigations and, if fraud is uncovered, a decision will be taken on whether or not to deal with the matter internally or to refer the matter to the Police.

The Member asked if the authority relies on whistleblowers or  what is discovered during audit work.  It was confirmed that fraud can be exposed from use of the whistleblowing policy, through audit processes and also from anonymous allegations.  Internal Audit will investigate the facts to substantiate or refute an allegation.

It was also explained that Internal Audit co-ordinate for the National Fraud Initiative (NFI) for the whole authority and submit data to the Cabinet Office which is compared with other public organisations.  Matches are returned to the team to check and refer on as necessary.

A Member queried if there is sufficient staff in the team and it was confirmed that, when planning work, a decision will be taken on level of risk and necessary action will be taken to ensure key aspects of the audit plan are covered.