Agenda item

Report of the Chief Internal Auditor and Corporate Fraud Manager.

The Audit Manager, Internal Audit, Risk and Fraud, Stephen Carter referred Members to a revised Internal Audit Charter to be applied to reviews undertaken as part of the Internal Audit plan for 2019/20 (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.  The Audit Manager noted there had been no recent changes to the PSIAS and therefore the Internal Audit Charter had no major revisions.  

It was explained that the Charter defined the Internal Audit Service’s purpose, authority and responsibility, as well as its relationship to the Joint Committee. 

Resolved:

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