12 NATIONAL FRAUD INITIATIVE (NFI) EXERCISE 2012 - 2013
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Report by Chief Internal Auditor
:
Minutes:
Audit Scotland
carries out data matching under 26A of the Public Finance and Accountability (Scotland) Act
2000 which provides that Audit Scotland may carry out data matching exercises,
or arrange for them to be carried out on its behalf. The Audit Commission’s NFI team carries out
the matching work on their behalf. A
report providing the current position regarding the Accounts Committee – Audit
Scotland NFI exercise for 2012/13 was considered. This report details the steps recently taken
by Internal Audit and services in preparation for the NFI referral matching
exercise that will commence in January 2013.
Decision
Noted the contents of the report which will be followed up
by Internal Audit.
(Reference: Report by Chief Internal Auditor dated 28
November 2012, submitted)
: