Decision details

Internal Audit Charter 2023/24

Decision Maker: Accounts and Audit

Decision status: For Determination

Is Key decision?: No

Is subject to call in?: No


The Director of Resources submitted a report seeking approval of the revised Internal Audit Charter for 2022/23.


The Internal Audit Charter establishes Internal Audit’s position within the Council, including the nature of the Internal Audit Manager’s reporting relationship with the Accounts and Audit Committee; authorises access to personnel, records, and physical properties relevant to audit work; and defines the scope of internal audit activities.


The Internal Audit Charter has been updated to specifically define the nature of assurance services and to reference the Core Principles for the Professional Practice of Internal Auditing, the Code of Ethics, the Standards, and the Definition of Internal Auditing.




Approved the Internal Audit Charter as attached at Annex 1 of the Report.

Report author: Averil Crowther

Publication date: 22/02/2023

Date of decision: 08/02/2023

Decided at meeting: 08/02/2023 - Accounts and Audit

Accompanying Documents: