The role of internal audit

Logo of Audit Cotswolds

Internal audit is a statutory requirement in local authorities under the Accounts and Audit Regulations 2003.

Internal audit helps an organisation to reach its objectives by evaluating and improving risk management, control and governance.

The Audit Cotswolds partnership began in 2009 with an agreement between Cheltenham Borough Council and Cotswold District Council to combine their Audit services. West Oxfordshire District Council then joined the partnership in 2011.

Counter fraud and corruption

We offer advice about best practice to minimise the risk of fraud and corruption within the organisation. We also provide guidance to appropriate reporting structures for council employees or the public to report instances of misconduct and malpractice.
As an independent service, we can act as an impartial agent to conduct any investigations or fraud consultancy.

What kind of things should I report?

  • Fraudulent or corrupt activity by employees, councillors or any other person representing the Council
  • Illegal behaviour by any representative of the council
  • Risks to health and safety on council property
  • Abuse or misuse of council assets e.g. buildings, vehicles or equipment
  • Waste or uneconomic use of council resources
  • Misuse of council funds by people or businesses for example in delivering contracts and grants let and awarded by the council

Further information can be found on these external sites:

Contact us


01242 774956 (CBC) / 01285 623340 (CDC)


Internal audit charter 2013