Appendix 1 - Part A of Audit Scotland’s Self-Assessment Checklist for those charged with governance
Perth and Kinross Council · 21 September 2026
Back to Audit and Risk Committee — 21 September 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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Appendix 1 Prepared by Audit Scotland | August 2026 National Fraud Initiative in Scotland Self-appraisal checklist Part A: Is action Who by and For those charged with governance Yes/no/partly required? when? Leadership, commitment and communication 1. Are NFI participation and delivery arrangement considered as part of the wider fraud risk assessment process? Yes No 2. Is the NFI an integral part of our corporate policies and strategies for preventing and detecting fraud and error Yes No 3. Are we committed to NFI? Has the council/board, audit committee and senior management expressed support for the exercise and has this been communicated to relevant staff? 4. Partly Support for NFI requested of the Audit & Risk Committee in this paper Chief Internal Auditor September 2026 4. Does our Key Contact have sufficient authority and time to ensure that NFI is delivered effectively? Yes No 4. 5. Has the approach to follow up of different NFI match types been clearly set out and reported as part of the bodies NFI planning process? Yes No 5. 6. Does the approach to follow-up optimise the use of available resources to address risks and maximise savings? Yes No 6. 7. Are NFI progress and outcomes reported regularly to senior management and elected/board members (eg, the audit committee or equivalent)? Yes No 7. 8. Where we use a third-party provider for matching and follow-up of council tax single person discounts, and not the NFI, have we considered sharing the NFI matches with them? N/a N/a 8. 9. Do we review how frauds and errors arose and use this information to improve our internal controls? Yes No
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9. 10. Do we have access to suitably qualified fraud investigation resources to ensure suspected frauds can be investigated thoroughly and promptly? Yes No 11. Do we publish, as a deterrent, internally and externally the achievements of our fraud investigators (eg, successful prosecutions)? 10. Not applicable 11. No 12. Source: Adapted from the Cabinet Office NFI web app Audit Scotland, 4th Floor, 102 West Port, Edinburgh EH3 9DN T: 0131 625 1500 E: info@audit.scot www.audit.scot