Independent external audit is an essential safeguard in the
stewardship of public money. This role is delivered through the
carrying out of specific reviews that are designed to test (amongst
other things) the adequacy of the authority's financial systems,
and arrangements for preventing and detecting fraud and corruption.
It is not the external auditor's function to prevent fraud and
irregularity, but the integrity of public funds is at all times a
matter of general concern. External auditors are always alert to
the possibility of fraud and irregularity, and will act without
undue delay if grounds for suspicion come to their notice. The
external auditor has a responsibility to review the authority's
arrangements to prevent and detect fraud and irregularity, and
arrangements designed to limit the opportunity for corrupt
The external auditors for Worcestershire County Council are the
This page was last reviewed 25 April 2013 at 16:52.
The page is next due for review 22 October 2014.