Purpose

The Internal Audit Charter and Mandate establishes the framework within which Lancashire County Council’s Internal Audit Service operates.

The Internal Audit Charter and Mandate enhances transparency and clarity regarding the internal audit function’s role and scope, ensuring all stakeholders understand its purpose and responsibilities.

It strengthens the independence and authority of internal audit, enabling more effective oversight and governance. By aligning with global best practices and professional standards, the charter and mandate promote consistency and credibility across audit activities. Additionally, they support continuous improvement and accountability within the internal audit function, fostering a culture of excellence. Ultimately, these enhancements reinforce stakeholder confidence in the integrity and value of internal audit services.