Issue - meetings

Shared Internal Audit Service Audit Charter

Meeting: 10/07/2013 - Audit Committee (Item 108)

108 Public Sector Internal Audit Standards (incorporating the Shared Internal Audit Service Audit Charter) pdf icon PDF 116 KB

Minutes:

The Shared Internal Audit Service (SIAS) submitted a report setting out the requirements of the Public Sector Internal Audit Service Standards (PSIAS) and the need to adopt an Audit Charter, which set out the framework within which internal audit discharges its responsibilities to those charged with governance in the Council.

 

In response to a query from Councillor J Wyllie, the SIAS explained that there had not been any limitations placed on them.

 

The Committee approved the report.

 

RESOLVED – that (A) the Public Sector Internal Audit Service Standards (PSIAS) be adopted with effect from 1 April 2013;

 

(B)       the Shared Internal Audit Service (SIAS) Charter be approved as part of a compliance requirement, as contained in the Public Service Internal Audit Standards 2013; and

(C)       it be noted that management assurance had been given that there had been no inappropriate scope or resource limitations on internal audit activity.