Agenda item

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

The Interim Audit Manager, Tracy Henderson referred Members to a report relating to the Internal Audit Charter to be applied to reviews undertaken as part of the Internal Audit plan for 2021/22 (for copy see file of minutes). 

Members were reminded of the previous update that had been made to the Charter to reflect changes made to the Public Sector Internal Audit Standards (PSIAS) in 2017, considered by the Joint Committee at its meeting held 1 October 2020.  It was explained that the Charter was subject to annual review by the Chief Internal Auditor and Corporate Fraud Manager and that as no new revisions had been made to the PSIAS, it was considered that no further amendments to the Charter were required.  It was explained that the Charter defined the Internal Audit Service’s purpose; authority and access to records, personnel, and physical properties relevant to the performance of engagements; defined the scope of internal audit activities; and set out the relationship to the Joint Committee. 

Resolved:

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