Internal audit and investigations

Internal Audit aims to enhance and protect organisational value by providing risk-based and objective assurance, advice and insight (IIA Mission Statement 2017).

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 2023-24 and the Internal Audit Charter 2023-24 .

Internal Audit authority

Internal Audit is a statutory requirement in Local Government as detailed in the Accounts and Audit (England) Regulations 2015. The law says that they must have free access to all relevant documents, records, information, personnel and explanations deemed necessary to carry out their work.

Anti-fraud and anti-corruption

How to report suspected fraud or corruption

Whistleblowing policy

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 Anthony Kearns.

Contact the Internal Audit Service


Telephone: 0118 937 2692

Address: Internal Audit Services, Reading Borough Council, Civic Offices, Bridge Street, Reading RG1 2LU

CIT contact details


Telephone: 0118 937 2143

Address: Corporate Investigations team, Reading Borough Council, Civic Centre, Bridge Street, Reading RG1 2LU

Useful pages

Audit and Governance Committee

External Audit website

National Fraud Initiative Fair Processing Notice

FOI & Transparency Code

Last updated on 05/12/2023