City of York Council (Logo)


Audit and Governance Committee

Meeting date:


Report of:

Head of Internal Audit (Veritau)

Portfolio of:

Cllr Lomas

Executive Member for Finance, Performance, Major Projects, Human Rights, Equality and Inclusion

Audit and Governance Committee Report: Internal audit and counter fraud work programmes 2024/25

Subject of Report


1.           This report seeks the committee’s approval for the indicative programme of internal audit work to be undertaken in 2024/25. It also includes the proposed programme of counter fraud work, which is provided for the committee’s information.


Policy Basis


2.           The work of internal audit is governed by the Accounts and Audit Regulations 2015 and relevant professional standards. These include the Public Sector Internal Audit Standards (PSIAS), CIPFA guidance on the application of those standards in Local Government and the CIPFA Statement on the role of the Head of Internal Audit.


3.           The PSIAS require the Head of Internal Audit to communicate the internal audit service’s plans (referred to as a ‘work programme’) to senior management and the Audit and Governance Committee for review and approval.


Recommendation and Reasons


4.           The Audit and Governance Committee is asked to:


-      approve the 2024/25 internal audit work programme, and to note the proposed counter fraud programme.


Reason: In accordance with the committee’s responsibility for  overseeing the work of internal audit and the counter fraud service.





5.           The council’s internal audit service has to comply with the PSIAS, and the council’s own internal audit charter. The standards and charter require that the Head of Internal Audit gives an annual opinion on the adequacy and effectiveness of the council’s framework of governance, risk management, and control. The basis for the opinion is the programme of work that internal audit carries out.


6.           The work programme is required to be approved by this committee as part of its responsibility for overseeing the work of internal audit. This report seeks approval for the indicative programme of internal audit work for 2024/25.


7.           In addition to internal audit, Veritau also provides the council with specialist counter fraud services. While formal approval of the counter fraud programme is not required, the proposed areas of work are set out in this report for the committee’s information.


2024/25 internal audit work programme

8.           An indicative risk-based internal audit work programme is drawn up at the start of each year, setting out proposed priorities for assurance coverage over the coming twelve months.


9.           The internal audit programme included in annex 1 outlines current priorities for work in 2024/25. It includes proposed areas of audit coverage and is based on a risk assessment undertaken by Veritau. The work programme has also been informed by discussions with senior officers and members, and through review of risk management arrangements and plans for development and change within the council.


10.        The internal audit work programme is a flexible working document. It is revisited, updated, and adjusted throughout the year to ensure it remains aligned with current risks and priorities and to ensure that coverage is sufficient to arrive at a robust and well-informed annual opinion.


2024/25 counter fraud work programme

11.        A summary of areas of counter fraud work for 2024/25 are set out in annex 2.


Consultation Analysis


12.        The PSIAS require internal audit to independently form a view on the risks facing the council when preparing the plan or programme of work. However, they also require the opinions of the Audit and Governance Committee, and those of senior council officers, to be taken into account when forming that view.


13.        The views of this committee were sought as part of the 2024/25 internal audit work programme consultation report presented at the 28 February 2024 meeting. Since then, numerous consultation meetings have taken place with senior council officers across the organisation.


14.        This report represents the conclusion of initial consultation on the development of the 2024/25 internal audit work programme. Views of councillors and officers have been considered in the programme’s initial development. This will continue to be the case as the programme is updated and adjusted throughout 2024/25.


Risks and Mitigations


15.        The council’s internal audit service will not meet the requirements of the Public Sector Internal Audit Standards if the internal audit work programme is not approved by the committee. This could result in external scrutiny and challenge.



Contact details


For further information please contact the authors of this Report.






Max Thomas

Job Title:

Head of Internal Audit

Service Area:

Veritau Limited


01904 552940

Report approved:




Background papers

Internal Audit Work Programme Consultation 2024/25: Annex 1 - Internal Audit Work Programme Consultation Report 2024-25.pdf (


·        Annex 1: Internal audit work programme 2024/25

·        Annex 2: Counter fraud work programme 2024/25



PSIAS - Public Sector Internal Audit Standards

CIPFA – Chartered Institute of Public Finance and Accountancy