Agenda item

Report of the Chief Internal Auditor and Corporate Fraud Manager.

The Audit and Fraud Manager, Resources, Stephen Carter referred Members to a revised Internal Audit Charter (for copy see file of minutes). 

Members noted that Public Sector Internal Audit Standards (PSIAS) came into effect from April 2013 and were revised in April 2017 to be in line with the Institute of Internal Auditors global International Professional Practices Framework, with the update to the Internal Audit Charter reflecting those changes.  

It was explained that the Charter defines the Internal Audit Service’s purpose, authority and responsibility, as well as its relationship to the Joint Committee.  Members noted that changes to the Charter were set out in bold for ease of reference.

Councillor K Thompson noted that page 102 set out Appendix B, which noted the “Senior Management” which included the Corporate Director of Resources/Treasurer to the Joint Committee and the Corporate Director of Regeneration and Local Services, however, it did not include the Clerk to Spennymoor Town Council.  The Audit and Fraud Manager noted he would check as regards this matter.  The Chairman added that the charter, at Paragraphs 27 to 29 referred to any consultancy work and this being reported to the Audit Committee and asked if this should also involve Spennymoor Town Council

Resolved:

That the Central Durham Crematorium Joint Committee approve the revised         Internal Audit Charter as set out at Appendix 2 to the report, with the Audit and Fraud Manager to check as regards the inclusion of an Officer from            Spennymoor Town Council within the document.