Contact: Ejner Knudsen, 01962 847403, email: [email protected]

1 Introduction

1.1 In March 2005, the Governance Committee approved the adoption of the Corporate Anti-Fraud and Corruption Strategy and noted the continuing development of Codes of Conduct, including the Investigators Code of Conduct. The purpose of this report is to seek approval of the draft Investigators Code of Conduct.

2 Recommendation:

2.1 That the Governance Committee note the Fraud and Irregularity Investigation Procedures and approve the adoption of the Investigators Code of Conduct as part of the Corporate Anti-Fraud and Corruption Strategy.

3 Investigators Code of Conduct

3.1 The draft Investigators Code of Conduct has been developed as part of a detailed set of Fraud and Irregularity Investigation Procedures, which outline the approach that internal audit adopt when conducting an investigation. These procedures reflect best practice as well as relevant legal requirements to ensure that cases can be referred on to the police for investigation and prosecution as appropriate. The procedures are attached as an appendix to this report, with the Investigators Code of Conduct shown as Appendix B to the procedures.

Section 100 D - Local Government Act 1972 - background papers

The following documents disclose facts or matters on which this report, or an important part of it, is based and has been relied upon to a material extent in the preparation of this report.

NB the list excludes:

Published works and documents which disclose exempt or confidential information as defined in the Act.

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NONE