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Agenda item

Internal Audit Charter

Report of the Chief Internal Auditor and Corporate Fraud Manager.

Minutes:

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 minor changes to the Charter were set out in bold for ease of reference.  He noted these referred to review activity in the event of a limited assurance and wording in terms of priority actions and how they related to the levels of assurance.

 

 

 

Resolved:

 

That the Central Durham Crematorium Joint Committee approve the revised           Internal Audit Charter as set out at Appendix 2 to the report.

 

Supporting documents:

 

Contacts
Democratic Services
Durham County Council
County Hall
Durham
County Durham
DH1 5UL
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03000 269 714