NORTH YORKSHIRE COUNCIL
AUDIT COMMITTEE
15 DECEMBER 2025
INTERNAL AUDIT AND COUNTER FRAUD PROGRESS REPORT
|
1.0 PURPOSE OF THE REPORT
|
2.0 BACKGROUND
2.1 The work of internal audit in local government is governed by the Global Internal Audit Standards in the UK Public Sector. These comprise the Institute of Internal Auditors’ Global Internal Audit Standards (GIAS) and the Application Note: Global Internal Audit Standards in the UK Public Sector. The new standards came into effect on 1 April 2025
2.2 In accordance with these standards, periodic reports on internal audit work are presented to the Audit Committee. These reports will highlight any emerging significant risks and/or control issues.
3.0 PROGRESS
Internal Audit
3.2 Annex 1 to this report provides an update on the progress made in the period to 28 November 2025, to complete the work programme. The annex includes details of completed audits and work in progress.
3.3 Five audits have been finalised since our last report to the Committee, and two audits are at the draft report stage. Seventeen audits are in progress with a number of these nearing the final stages of fieldwork at the time of writing this report. A further thirteen audits are at the planning stage.
Counter Fraud
3.5 Annex 2 provides a report on counter fraud activity since 1 April 2025. The report includes details of work completed to raise awareness of the risks of fraud, and the levels of fraud reported and investigated to date.
3.6 The Veritau counter fraud team has helped the Council to achieve £270k in savings to date. The team has completed 49 investigations, and seven people have received warnings. Our work has also helped to recover a Council property and prevented two school places being awarded where incorrect home address details were provided. There are currently 86 ongoing investigations.
Information Governance
3.7 Veritau’s Information Governance Team (IGT) continues to handle a significant number of information requests received in accordance with the Freedom of Information Act 2000 (FOI) and Data Protection Act 2018 (DPA). The number of FOI requests received in the 7 months to 31 October 2025 is 1,249 compared with 1,167 received during the corresponding period in 2024/25 (a 7% increase). The number of requests received in 2025/26 and answered within 20 working days is currently 82% (2024/25 – 81%). The IGT also coordinates the Council’s subject access requests (SARs) and has received 275 such requests between 1 April 2025 and 31 August 2025 compared to 242 requests received during the corresponding period in 2024/25 (a 13.6% increase).
3.8 Veritau acts as the Council’s Data Protection Officer and provides advice and support to the Council on all aspect of data protection. The IGT also reviews compliance with the legislation and liaises with the regulator, the Information Commissioner’s Office (ICO). Other work includes reviewing data protection impact assessments, preparing data sharing agreements, recording data security incidents and investigating serious data security incidents. Further details about the work of the IGT will be included in the annual information governance report.
4.0 IMPLICATIONS
4.1 This report is for information only. There are no local member, financial, human resources, legal, equalities or climate change implications.
|
5.0 RECOMMENDATIONS
5.1 Members are asked to note the progress made in delivering the 2026/26 Internal Audit programme of work and the other assurance related services provided by Veritau. |
MAX THOMAS
Head of Internal Audit
Report prepared by Stuart Cutts and Daniel Clubb, and presented by Max Thomas, Head of Internal Audit
Veritau - Assurance Services for the Public Sector
County Hall
Northallerton
28 November 2025