Audit document library

This page provides a single place for all policy documents and other associated detailed documentation relevant to Internal Audit, Risk Management and Counter Fraud services.  Some of these documents contain the same or similar information designed for different audiences.

Annual Reports 

  1. The Annual Governance Statement (PDF, 601KB) is the latest AGS approved alongside the Council’s accounts following the completion of the Council’s External Audit.
  2. See also Annual Governance Statement 2016-17 (PDF, 344KB) and Annual Governance Statement 2017-18 (PDF, 745KB)
  3. Internal Audit Annual Report (PDF, 1.2MB) is the annual report summarising the work of the Internal Audit service and the required Annual Audit Opinion of the Chief Internal Auditor.
  4. See also MKC Annual Report 2016-17 (PDF, 396KB) and MKC Annual Report 2017-18 (PDF, 454KB)

 

Fraud Policies

  1. Money Laundering Policy (Jan 2021) (PDF, 400KB) offers advice for anyone suspecting Council services being used for money laundering and how the Council demonstrates compliance with the legal requirements of those issues
  2. Whistleblowing Policy (Jan 2021) (PDF, 315KB) gives advice on how to raise a concern (confidentially if preferred) and how the Council will handle those referrals
  3. Anti-Fraud and Corruption Policy (Jan 2021) (PDF, 311KB) The Council has a zero tolerance policy for fraud. This document explains how the Council investigates those concerns and how it will robustly progress cases where Fraud is proven

 

Statutory / Best Practice guidance

  1. Accounts and Audit Regulations 2015 – The statutory document requiring an ‘adequate and effective internal audit service for all Councils.  
  2. Public Sector Internal Audit Standards (PDF, 424KB) – The best practice document (as referred in the A&A Regs) for the delivery of Internal Audit Services in the public sector 
  3. Local Government Application Note (PDF, 223KB) – Further best practice guidance issued by CIPFA 
  4. Financial Regulations (PDF, 391KB) The Council’s formally approved document that sets out the proper processes required by the Council’s 151 Officer for the proper administration of Council funds
  5. Internal Audit Strategy and Charter Best Practice (PDF, 392KB) requires the service to maintain a Strategy and Charter that defines how the service will deliver its work compliant with professional and client requirements
  6. Audit process (PDF, 14KB) This document sets out the workflow of how the Annual Audit Plan is developed, approved and then how individual audits are allocated from the plan and completed

 

Internal Audit documents

  1. Internal Audit Questionnaire (XLSX, 36KB)
  2. Internal Audit Questionnaire letter (PDF, 197KB)
  3. Internal Audit Manual (DOCX, 342KB) is a detailed procedural document to be used by Auditors in the delivery of audit assignments 
  4. Audit Committee Reports – Reports submitted to the Audit Committee can be found here and also the agenda, minutes and decisions from all past meetings of the Committee

 

Schools

Schools Audit Process

 

 

 

 

 

 

 

Last Updated: 25 January 2021