Issue - meetings

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

The Public Sector Internal Audit Standards (PSIAS), which took effect from the 1st April 2013, required that the purpose, authority and responsibility of internal audit must be formally defined in an Internal Audit Charter.  The Internal Audit Charter was attached as Appendix 1 to the report.

The current Internal Audit Charter had been reviewed and it was felt that it was still fit for purpose.  The only update made was to reflect a change of job title from Internal Audit Consortium Manager to Head of the Internal Audit Consortium.

In response to a query from the Chair regarding issues with recruitment to auditors’ posts, the Head of the Internal Audit Consortium advised Members that agency staff would need to be taken on if necessary.

Moved by Councillor Tom Munro and seconded by Councillor Chris Kane

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

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

(Head of the Internal Audit Consortium)