Internal audit and corporate fraud
Internal audit
We provide services to the Council, Pension Fund, the Assessor and a number of external organisations. Our purpose, authority and responsibility within the Council are prescribed in the Internal Audit Charter.
Fraud and irregularities
Where any matter arises and involves or is thought to involve any fraud or irregularities, it should be reported immediately to the Corporate Fraud Team. For more information, go to the Fraud and Irregularities page
Whistleblowing
Whistleblowing is the term used when a person passes on information concerning wrongdoing. All whistleblowing concerns which are reported will be investigated by the Corporate Fraud Team. For more information and to report whistleblowing concerns, go to the Whistleblowing page.
Audit Committee
Our work is reported to the Audit Committee (formerly Audit and Scrutiny Committee) who meet 4 times a year. Copies of all audit reports considered by the committee are available through our minutes and agendas.
Best Value
All local authorities have a duty of Best Value. The key requirement of this duty is to deliver continuous improvement in everything we do, whilst keeping an appropriate balance between quality and cost. This means that we must have the management arrangements in place to deliver this continuous improvement.
Best Value | Best value audit | The Highland Council
Financial Regulations
The purpose of the Financial Regulations of The Highland Council is to ensure the proper administration, accountability, and stewardship of public funds. The Financial Regulations provide a comprehensive framework for financial management and governance across all Council operations.
Policies - Financial Regulations | The Highland Council