Counter Fraud

The Counter Fraud

information stream identifies the main areas where local authorities face significant losses due to fraudulent activity and provides guidance to help prevent, detect and tackle fraud. With fraud losses of at least £2.1bn at local government level, it is money that local authorities can ill afford to lose.

Internal Audit

The Internal Audit information stream provides practical guidance on all core aspects of internal audit, highlighting best practice in audit management and the implementation of auditing standards. The information stream highlights key audit concepts and introduces practical techniques and approaches. The information stream further seeks to provide coverage of internal audit matters specific to particular sectors, and identifies current issues and developments affecting the entire audit profession.

Local Authority Accounting

The Local Authority Accounting information stream brings together CIPFA codes and statements on local authority accounting, defining best practice and setting out the framework within which these requirements and recommendations should be applied. The resource brings together the principal codes, including the Code of Practice on Local Authority Accounting in the United Kingdom, the Service Reporting Code of Practice, the Prudential Code and the Treasury Management Code of Practice. Other relevant guidance is reproduced including the full text of CIPFA’s Local Authority Accounting Panel (LAAP) Bulletins.

Risk Management

The Risk Management information stream outlines the major issues to consider when developing an integrated risk management framework. The discipline of risk management promotes innovation in support of strategic objectives and service delivery; opening the door to the possibility of taking risks to achieve positive outcomes. Proper risk assessment enables you to make informed decisions about the challenges and risks that you want to take on, and can help you to target your resources to achieve the best possible results.