Audit and anti fraud

Internal audit test

Internal audit is a statutory function within every local government organisation, as established by Section 151 of the Local Government Act 1972. It provides an independent appraisal function that reviews our activities and provides us with assurance on our arrangements for risk management, internal control and corporate governance. The audit function is provided by the East Kent audit partnership.

Briefly, our service aim is to give assurance to management and councillors that systems and processes in place operate in an efficient and effective manner and that they ensure the integrity of transactions.

The work and performance of the audit service is overseen by the audit committee. The audit committee considers and monitors the annual audit plan.

Internal audit also has responsibility for investigating cases of suspected irregularities.


The audit service provides an independent appraisal function to us for the review of our systems of internal control. It is a review activity which does not relieve line management of its responsibility for ensuring that effective systems of control are in place.

The audit service fulfils this role by carrying out independent reviews of our activities and reporting its findings to the levels of management who need to know and are able to ensure that appropriate action is taken.

In carrying out this role the Audit Service will comply with the Chartered Institute of Public Finance and Accountancy (CIPFA) Code of Practice for Internal Audit in Local Government and any other CIPFA statements on internal audit.

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