Decision details

The Director of Resources submitted a report seeking approval of the Internal Audit Charter for 2021/22.

The document had been fully revised and rewritten and provided evidence that effective corporate governance arrangements were maintained by the Council in respect of the internal audit function and complies with the Public Sector Internal Audit Standards.

It also established internal audit’s position within the council, including the nature of the Head of Audit’s reporting relationship with the Accounts and Audit committee; authorised access to personnel, records, and physical properties relevant to audit work; and defined the scope of internal audit activities.

RESOLVED THAT COMMITTEE:

Approve the Internal Audit Charter 2021/22 as outlined in the report.