Issue - meetings

Internal Audit Charter 2019

Meeting: 12/06/2019 - Audit and Standards Committee (Item 82)

82 Internal Audit Charter 2019 pdf icon PDF 58 KB

Report of the County Treasurer

Additional documents:

Minutes:

The Interim Chief Internal Auditor introduced the report explaining that there had been a few amendments since the Charter had been last approved by the Committee in June 2018. 

 

The Internal Audit Charter set out the purpose, authority and responsibility of the internal audit activity as required by the Public Sector Internal Audit Standards (PSIAS) and the Local Government Application Note (LGAN) Standard 1000. 

 

The content of the Charter was set out in paragraph 1 (a-e) of the report. The Internal Audit Charter 2019 was detailed in Appendix 1 with key highlights marked in yellow.

 

A key development had been the merger of the Finance and Resources directorate and the Strategy, Governance and Change directorate into the Corporate Services directorate and the new role and title of the County Treasurer.  In addition, reference is now made in the Charter to development of the Continuous Controls Monitoring programme and the data utilisation strategy.  The Charter has also been expanded the responsibilities of the Audit and Standards Committee following revisions made to its Terms of Reference in December 2018.  This also included the publication of the Committee’s Annual Report of its work.  Amendments reflecting the changes were highlighted throughout the report.  The role of the Head of Internal Audit (Chief Internal Auditor) was detailed in paragraph 7 of the Charter; the role and responsibilities of the Audit and Standards Committee in paragraph 10; and the use and processing of data including privacy notices in paragraph 15. 

 

Appendix 1 of the report detailed the Financial Regulation D – Audit, Control and Irregularities and Appendix 2 gave detail of the Audit Opinions and risk ratings.

 

RESOLVED: The Committee approved the revisions to the Internal Audit Charter.