Issue - meetings

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

Under the Public Sector Internal Audit Standards (PSIAS) the council is required to have an Internal Audit Charter in place. The only change was in respect of the Chief Audit Executive role being returned to the post of Internal Audit Manager as that post had now been recruited to.

The Charter establishes Internal Audit’s position within the council, including the nature of the Head of Audit’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.

Approval of the Internal Audit Charter sits with the Council’s Accounts and Audit Committee whose key function it is to ensure effective corporate governance arrangements are maintained in the Council.

RESOLVED THAT COMMITTEE:

Approve the Internal Audit Charter 2022/23 as outlined in the report.