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The Office of the Gloucestershire Police and Crime Commissioner is committed to being open and transparent. Our internal audit programme is delivered by the South West Audit Partnership (SWAP) and is used to provide assurance over matters of governance and risk management, as well as the operation and effectiveness of internal controls. Our external auditors, Bishop Fleming, are statutorily required to audit the statement of accounts in accordance with the Code of Audit Practice and issue a value for money conclusion on an annual basis.