Issue - meetings

To receive a report by the Internal Audit Manager.

The Internal Audit Manager presented the Internal Audit Charter for review and approval by the Committee.  This sets out the nature of the services that internal audit will provide to help the Council achieve its objectives highlighting the purpose, authority and responsibility of the Internal Audit function. 

The Audit Charter had been reviewed to ensure it was still compliant with the mandatory Public Sector Internal Audit Standards (PSIAS).  The latest CIPFA statement ‘The role of the Head of Internal Audit’ (published April 2019) had also been taken into consideration as part of the Charter review and the Committee were informed that this places greater emphasis on organisational responsibility to support the role of Internal Audit to enable it to meet expected professional standards.

The Committee expressed their concern at the resources available for internal audit and were advised that there had been some discussion about the submission of a growth bid to the forthcoming budget process.  Internal audit resources was also an item on the work programme for the Committee’s November meeting.

The Committee resolved to approve the Internal Audit Charter.