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Agenda item

Internal Audit Charter

Report of the Interim Chief Internal Auditor and Corporate Fraud Manager.


The Interim Chief Internal Auditor and Corporate Fraud Manager, Stephen Carter referred Members to a revised Internal Audit Charter to be applied to reviews undertaken as part of the Internal Audit plan for 2020/21 (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 Interim Chief Internal Auditor and Corporate Fraud Manager noted there had been no recent changes to the PSIAS and therefore the Internal Audit Charter had no major revisions other than changes to reflect the changes in terms of the new Neighbourhood and Climate Change Directorate and staffing changes within the service.  


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. 




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


Supporting documents:


Democratic Services
Durham County Council
County Hall
County Durham
03000 269 714