Issue - meetings

Committee considered a report which provided information on the results of a review of the Internal Audit Charter.

The Public Sector Internal Audit Standards (PSIAS) stated that the Head of Internal Audit must periodically review the Internal Audit Charter and present it to the relevant Committee for approval.

The Internal Audit Charter was last approved by the former Audit Committee in September 2020.  It was also agreed at that meeting that the Charter would be reviewed every year to ensure it was kept up to date.

The current Internal Audit Charter had been reviewed and it was felt by the Head of Internal Audit that it was still fit for purpose.  The Internal Audit Charter was appended to the report.

In places, the previous Charter referred to “internal control” or the “control environment” - these references had now been replaced by the current best practice terminology, which was “risk management, governance and internal control processes”.  Also a change in respect of the Council’s former Audit Committee now being the Audit and Corporate Overview Scrutiny Committee was reflected in the Charter.

Moved by Councillor Tom Munro and Councillor Graham Parkin

RESOLVED that (1) the outcome of the review of the Internal Audit Charter be noted,

            (2) the Internal Audit Charter be agreed, and reviewed in 12 months or sooner in the event of any significant changes being made to the Public Sector Internal Audit Standards.

(Head of Internal Audit)