The council's Internal Audit services are now provided by Shared Internal Audit Services (SIAS).

This is a partnership arrangement led by Hertfordshire County Council. SIAS provides audit services to this council and six other district/borough councils.

Our Annual Work Programme, approved by the Audit Committee, is designed so that all areas of the council's activities will be covered on a risk basis.

For each audit, a formal report is produced. The report summarises the work undertaken and includes our independent opinion on the area under review.  If any issues are identified, recommendations are put forward for management to consider. The final report is then circulated to the relevant Executive Director, the Vice Chairman and the Audit Committee.

Our work is completed in line with professional standards. As a result, an Icon for pdf Annual Internal Audit Report is produced. The report is a key piece of evidence for the compilation of the Icon for pdf Annual Governance Statement.

To support the council's Icon for pdf Anti-Fraud and Anti-Corruption Strategy, we will, at the request of management, investigate allegations of suspected fraud, corruption or irregularity. We also coordinate the submission and analysis of data to support the Cabinet Offices National Fraud Initiative.