Issue - meetings
Internal Audit Charter
Meeting: 30/01/2020 - Audit Committee (Item 4)
4 Internal Audit Charter PDF 237 KB
Additional documents:
Minutes:
Mr Paul Rock, Head of Internal Audit, Fraud and Risk introduced the report stating that in accordance with the Public Sector Internal Audit Standards, the Council is required to produce an Internal Audit Charter. The charter sets out the purpose, authority and responsibility of the internal audit activity, which must be approved by the Audit Committee.
Mr Rock asked Members to review and approve the Internal Audit Charter.
In response to questions from Members the following was noted:
· Mr Rock clarified the purpose of the Charter was to make clear the independent role, purpose and responsibility of Internal Audit and to ensure best practice.
· Councillor Wood asked Mr Rock if he was aware of the recommendations put forward by the external peer review of the audit function; and a letter written to the Corporate Director for Resources in December 2017.
o ACTION: Councillor Wood suggested that the Audit Committee be provided with an update on each recommendation and an explanation if they are not to be implemented.
· The Chair recalled one of the recommendations was to invite the Chief Executive to a meeting of the Audit Committee, in order for him to comment upon the overall health and governance culture in the organisation. Members of the Committee concurred it would be apt to invite the Chief Executive to the next meeting.
o ACTION: The Chair of the Audit Committee to invite the Chief Executive to the next meeting of the Audit Committee.
The Audit Committee RESOVLED to:
1. Review and approve the Internal Audit Charter.