An Internal Audit Charter and Internal Audit Strategy is a requirement of the Global Internal Audit Standards. The Charter sets out the Internal Audit’s mandate, organisational position, reporting relationships, types and scope of work. The strategy defines the purpose, objectives and authority of the service.

The 2025 to 2026 Internal Audit Charter and the 2025 to 2027 Internal Audit Strategy was approved by the Audit and Governance Committee on 7 March 2025:

• Internal Audit Charter 2025 to 2026 (PDF)
• Internal Strategy 2025 to 2027 (PDF)

We have a duty to protect public funds. The Anti-Fraud, Bribery and Corruption Strategy 2025 to 2028 sets out the Council’s position in relation to countering fraud, bribery and corruption:

• Corporate anti-fraud, bribery and corruption strategy 2025 to 2028 (PDF)

Worcestershire County Council has a zero-tolerance stance on all forms of fraud, bribery and corruption. The term fraud commonly includes activities such as theft, deception, bribery, forgery, extortion, conspiracy, and money laundering. We audit the councils’ processes and controls to ensure that they are in place and working effectively to minimise the risk of fraud.

The cost of fraud to the public sector is estimated at £10’s of billions a year. This is money that can be better used to support the delivery of front-line services and make savings for local taxpayers.

Under the Financial Regulations, a Chief Officer or any other member of staff has a responsibility to immediately inform the Chief Internal Auditor of any loss, financial irregularity or suspected irregularity.

Any allegation of fraud or financial irregularity that is brought to the attention of internal audit will be thoroughly investigated by appropriate audit staff. Appropriate and proportionate action will be taken depending on the merits of each case. If it is considered appropriate, any findings will be passed to the Police for further action. A report on audit’s investigations will be provided to the Senior Leadership Team and audit will assist in any disciplinary action as appropriate.

Internal audit work contains elements of anti-fraud, bribery and corruption to ensure that sound and effective arrangements are in place to prevent and detect fraud or irregularity. This is shown in the 2025 to 2026 Internal Audit plan:

• Internal Audit and Counter Fraud Plan 2025 (PDF)

Concerns or suspicions of fraud, bribery or corruption can be reported to the Internal Audit team using our email address or fraud hotline. The fraud hotline is an answer machine.  

We will aim to get back to you within 24 hours for both answer phone messages and emails. Whilst you may wish to remain anonymous it would be helpful if you could provide your name and phone number so we can contact you should we need further information.

Concerns relating to Council Tax, NNDR or Housing Benefits should be directed to the relevant District Council. Your Council can be identified through the following tool:

• Find your local council - GOV.UK

The Council has a whistleblowing policy in place which details how employees can raise a concern over certain types of wrongdoing, danger or illegality that affects others.

National Fraud Initiative

We actively participate in the National Fraud Initiative. Participation in this initiative is a requirement by law.

As part of the Local Government Transparency Code 2015, we are required to publish the following information regarding counter fraud work.  

For the period 1 April 2014 onwards, we have not used powers under the prevention of Social Housing Fraud (Power to Require Information) (England) Regulations 2014, or similar powers.

During 2024 to 2025 a total of 3 potential fraud or irregularity cases have been investigated with appropriate and proportionate action taken. Where necessary a report is made to Action Fraud, UK’s National Fraud and Internet Crime reporting centre.

The total number (absolute and full time equivalent) of employees undertaking investigations and prosecutions of fraud can be one of 7 employees depending on the requirements imposed by the investigation. Professionally accredited counter fraud specialists would be engaged depending on circumstances.

The total amount spent by Internal Audit during 2024 to 2025 on the investigation and prosecution of fraud is circa £11,520.