Internal Audit and Corporate Fraud

The Council's Internal Audit Service is a statutory function and fundamental element of the Council's governance and assurance framework.  Guided by the philosophy of adding value, it aims to bring a systematic and disciplined approach to evaluating and improving the effectiveness of the organisation's business processes through the provision of an independent, objective assurance and consulting activity.  The Service operates in accordance with the mandatory Public Sector Internal Audit Standards which encompass the principles fundamental to the professional practice of internal auditing within the public sector and its purpose, authority and responsibility are formally defined in an Internal Audit Charter.

The Service is delivered utilising both in-house staff and also, for specific pieces of internal audit work, via resources procured through a formal co-sourcing arrangement.  The Senior Manager - Internal Audit reports functionally to the Council's Scrutiny Committee and administratively to the Head of Corporate Finance.  A risk-based Internal Audit Plan is compiled on an annual basis and provides a summary of the areas where it is planned that work will be carried out during the forthcoming year.  The findings from individual audit reviews, including follow-up reviews, form the basis of the Senior Manager - Internal Audit's Annual Report to Members of the Scrutiny Committee on the overall adequacy and effectiveness of the organisation's governance, risk management and control framework.

The Service includes a Corporate Fraud Team, responsible for the detection and prevention of corporate fraud, including for example, potential cases relating to Council Tax discounts and exemptions, Council Tax Reduction Scheme, tenancy, employees, procurement, blue badges and licensing.  Any cases of suspected fraud or irregularity can be reported online on this website, via the Corporate Fraud Hotline (on freephone 0800 085 2289 or 01382 431253) or in person at one of the Council's Enquiry Offices.

Responsibilities surrounding the National Fraud Initiative also rest with the Service.  

Contact Details

David Vernon
Senior Manager - Internal Audit
Tel: 01382 433159

Floor 4, Dundee House
50 North Lindsay Street
Dundee DD1 1NZ