Audit

Our performance is continually assessed by management and other external parties that are required to give an overall assessment of the organisation's control environment. 

Internal audit

The internal audit service reviews the controls and processes which have been put in place by management to ensure that systems are working as effectively as possible. These reviews include financial systems that contribute to the compilation of the yearly financial statements.

Management reports are produced and implementation is monitored by the internal audit service. Regular output reports are prepared for the Audit Committee on a quarterly basis.

External audit 

External audit conducts an annual audit and inspection of Waverley Borough Council's activities. The external auditors give an opinion on how well we are performing, considering elements such as financial management, performance measures, governance arrangements, and make any necessary recommendations for improvement.

The financial statements are scrutinised by the external auditors who are required to sign off the financial accounts yearly.  

Audit Committee

The Audit Committee meets regularly to consider issues raised by the Internal Audit Service, External Audit and any other governance issues that may arise. 

View the agendas and reports that have been discussed at the Audit Committee

Fraud

Information on how the council deals with fraud can be found at the following links:

Report council housing fraud

National Fraud Initiative (NFI) - data matching

Audit Policies

Counter Fraud Policy

Counter Fraud Strategy

Fraud Prosecution Policy

Fraud Response Plan

Anti-Bribery Policy

Whistleblowing Policy

More information

For more information, you can contact us at internal.audit@waverley.gov.uk