Issue - meetings

Report of the Assistant Director of Finance (Section 151 Officer)

Purpose of report

This report presents the programme of internal audit work to be undertaken in 2025/26.

Recommendations

The Accounts, Audit and Risk Committee resolves to:

1.1           Approve the 2025/26 internal audit work programme.

Resolved

(1)       That the 2025/26 Counter Fraud Plan be approved.

The Assistant Director of Finance (Section 151 Officer) submitted a report to update the Committee on the counter fraud plan for 2025/26.

In introducing the report, Sarah Butler, Corporate Fraud Manager at Veritau provided an overview of the strategy and advised that its structure was largely informed by the Fighting Fraud and Corruption Locally strategy for local authorities. 

In response to a question regarding the way in which risk areas were assessed between the inherent risk and residual risk indicators, the Committee was advised that although the controls in place were considered to be appropriate, there would always be a risk and these would be mitigated as best they can.

Resolved

(1)      That the 2025/26 Counter Fraud Plan be approved.