Issue - meetings

The Accounts and Audit Regulations 2015 requires the Council to “undertake an effective internal audit to evaluate the effectiveness of its risk management, control and governance processes, taking into account public sector internal auditing standards or guidance”. The Audit Charter provided a framework for the operation of the Internal Audit service and is required by the Public Sector Internal Audit Standards (PSIAS) which require the Charter to be approved by the ‘Board’, which for the Council’s purpose is the Audit & Regulatory Committee.

RESOLVED:

That the Council’s Internal Audit Charter be approved.