Decision details

Ruth Lowry, Chief Internal Auditor, presented a report on an Internal Audit Service Charter.

The Charter had been drawn up in accordance with the Public Sector Internal Audit Standards and included:

·  The responsibilities and objectives of the Chief Internal Auditor

·  The statutory regime and related requirements

·  Reporting lines and relationships

·  Independence and accountability

·  Internal audit resources

·  Quality assurance

·  Non audit work

·  Investigations and counter-fraud services

·  Risk management

·  The experience and qualifications of the Chief Internal Auditor

·  The Internal Audit Service business plan

·  Performance measures and service standards

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