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Corporate Governance Framework

Our corporate governance framework sets out the necessary responsibilities and procedures that guarantee we operate properly.

  1. Contents
  2. 9 - Internal Audit

9 - Internal Audit

9.1. The Gambling Commission shall:

  • establish and maintain arrangements for internal audit in accordance with the Treasury's Government Internal Audit Standards (GIAS)
  • ensure DCMS is satisfied with the competence and qualifications of the Head of Internal Audit and the requirements for approving appointments in accordance with GIAS 5.2
  • set up an Audit Committee of its Board in accordance with the Cabinet Office's Guidance on Code of Practice for Public Bodies and the Audit Committee Handbook
  • forward the audit strategy, periodic audit plans and annual audit report, including the Gambling Commission Head of Internal Audit's opinion on risk management, control and governance to the sponsor department on request
  • have effective controls to prevent fraud and theft
  • report all cases of attempted, suspected or proven fraud, irrespective of the amount involved, and notify the Department of any unusual, novel or major incidents as soon as they are discovered, irrespective of the amount involved.

9.2. DCMS's internal audit service has a right of access to all documents prepared by the Gambling Commission's internal auditor, including where the service is contracted out, for the purpose of obtaining assurance as to the handling of public funds and effectiveness of financial controls.

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