Decision details

The Internal Audit Manager presented her report on the effectiveness of the system of internal audit. She referred to various performance indicators used to assess the system of internal audit including the Service Plan, Audit Plan, professional standards, external audit reliance and achievements in 2014/5. 

She also referred to the improvement plan for 2015/6 which focused primarily on the ‘towards a sustainable future’ initiative that required all services to review their service delivery models.

She explained that the internal audit team would continue to develop a programme of fraud risk reduction. She explained that Spelthorne was currently working in partnership with Surrey County Council and six other boroughs to detect and prevent non-benefit fraud. In addition funding had been obtained from the Department for Communities and Local Government

(DCLG) to support this work which is focussing on Housing (fraudulent applications and sub-letting), Business Rates avoidance and evasion, and

Council Tax discounts.

The Committee emphasised the importance of ‘joined up’ working between councils with regards to fraud investigations as social housing fraud, for example, can stretch over many boroughs. The Internal Audit Manager explained to the Committee that such measures were in place such as the web-based system entitled ‘Safety Net’ which joins up fraud investigations between authorities.

The Committee recommended that fraud investigations be added to the Corporate Risk Register to monitor their progress and determine whether the £60k funding from the DCLG had been useful.

Resolved that:

1)    the report on the effectiveness of the system of Internal Audit be noted.

2)    fraud investigations be added to the Corporate Risk Register to determine whether the £60k DCLG funding had been useful and used effectively.