Issue - meetings

The purpose of the report is to seek approval of the Internal Audit Charter.

The report of the Chief Audit Executive presented the Internal Audit Charter for Member consideration and approval.

For 2020-21 the Charter had been reviewed comprehensively against both the Public Sector Internal Audit Standards (PSIAS) and guidance provided by the Institute of Internal Auditors and, as a result, some changes had been made.

The Internal Charter had been prepared with due consideration to proper practice and it was considered that adequate action had been taken to minimise the risk that external assessment could consider the Charter to not meet proper practice.  It was reported that the Management Team had approved the initial Charter on 10 March 2020.

RESOLVED:  That the Internal Audit Charter, attached as Annex 1 to the report, be approved and noted.