Decision details

Ruth Lowry, Head of Internal Audit, presented a report on a revised Internal Audit Charter.

The committee was informed that the Charter establishes the framework within which Lancashire County Council’s Internal Audit Service operates to best serve the council and to meet its professional obligations under applicable professional standards. It defines the purpose, authority and responsibility of internal audit activity, establishes the Internal Audit Service's position within the organisation; authorises access to records, personnel and physical properties relevant to the performance of engagements; and defines the scope of internal audit activities.

Resolved: That the revised Internal Audit Service Charter as set out at Appendix A to the report presented be approved.