Issue - meetings

To receive the 2022/23 Internal Audit Charter.

The Committee received the 2022/23 Internal Audit Charter.

During the discussion of this item, the following points were made:

·       Members were advised that one of the requirements of the Public Sector Audit Standards was to have a terms of reference for Internal Audit.  This included a formally defined Internal Audit purpose, authority, scope, responsibilities, and reporting lines.  It required approval by the Audit Committee.

·       The refresh had taken into account the new Internal Audit service going forwards from 1 April 2022 and incorporated the recommendation from the LGA Peer Review that the reporting lines for Internal Audit be clarified.

RESOLVED:  That the Internal Audit Charter be approved.