Internal audit and investigations
Internal audit aims to provide a high quality cost-effective service, which adapts and responds to the Authority’s needs based on achieving a high standard of professionalism and expertise in service delivery and also to contribute in achieving Best Value Public Services’ (mission statement).
The fundamental purpose, nature and scope of internal audit is defined in the Definition of Internal Auditing (IIA, 2017). It says, “Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organisation’s operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.”
Internal Audit works with services across the Council to make sure objectives are met and risks are well managed. They are also responsible for making sure alleged fraud and corruption is investigated and acted upon.
Further details regarding Internal Audit can be found in the Internal Audit Plan 2025-26 and the Internal Audit Charter.
Internal Audit authority
Internal Audit is a statutory function requirement of the Local Government Act 1972. It provides the Section 151 Officer assurance on the adequacy on the operations, systems of internal control and financial management. In Reading the Section 151 Officer is the Executive Director of Finance who has discharged this function through the Internal Audit Team.
The law says that they have the right to enter any Council establishment without prior notice and require any officer to make available any documents or supply an explanation, produce cash, materials or any other Council property necessary to carry out the audit.
Anti-fraud and anti-corruption
How to report suspected fraud or corruption
In addition, there is an online training course that Heads, Bursars and relevant Governors should take on an annual basis. Further details relating to this can be obtained from the Education Finance Team.
Contact the Internal Audit Service
Email: services.audit@reading.gov.uk
Address: Internal Audit Services, Reading Borough Council, Civic Offices, Bridge Street, Reading RG1 2LU
CIT contact details
Email: antifraud@reading.gov.uk
Address: Corporate Investigations team, Reading Borough Council, Civic Centre, Bridge Street, Reading RG1 2LU
Useful pages
Audit and Governance Committee
Last updated on 17/07/2025
Internal audit and investigations