Audit services

Find out more about our internal audit service and team.

Internal audit

Internal Audit and Counter Fraud is an in-house team that supports the council to: 

  • promote effective governance 
  • achieve value for money 
  • reduce risks to the public purse 
  • fight fraud 

The role of the Internal Audit team

The Internal Audit team carries out independent appraisals of the council’s systems. Under law we must review the accounting, financial and other operations of the council and report on the effectiveness of the systems and internal controls to: 

  • safeguard the council’s assets 
  • ensure that records are reliable 
  • promote the effective and efficient use of council resources 
  • ensure that council policies are being followed 

Internal Audit services

Our remit and responsibility are set out in the Internal Audit Charter. 

We provide proactive advice and support on risk, governance and internal control matters, particularly for major projects and change programmes. We have the right of access to any council records and assets and this right is set out in the council's financial regulations.

Our scope covers all Brighton and Hove City Council operations and departments. This includes all offices as well as schools and social care establishments. We review our main accounting system, the way we spend the council’s money, our income procedures and the way we look after our assets. 

Each year we produce a risk-based internal audit plan, following an analysis of council priorities and consultation with senior officers. This sets out all the areas we intend to cover and includes the provision of advice and a contingency for unexpected work or investigations. This plan is agreed by the Audit, Standards and General Purposes Committee on an annual basis.  

Counter fraud 

The Internal Audit and Counter Fraud team also has a responsibility for fighting fraud.  Internal Audit  and Counter Fraud is committed to the principles of the Council’s Counter-Fraud and Corruption Strategy and will respond to your concerns about any matter related to the Council’s activities or services fairly and independently. 

Details on how to report any concerns about fraud or corruption.