Internal Audit Charter

July 24, 2023 Audit, Risk and Governance Committee (Committee) Awaiting outcome View on council website

This summary is generated by AI from the council’s published record and supporting documents. Check the full council record and source link before relying on it.

Summary

The Audit, Risk and Governance Committee decided to approve the Internal Audit Charter on 24/07/2023. The charter establishes the framework for Lancashire County Council's Internal Audit Service. The decision included a change to reflect the Internal Audit Service's approach to combating and responding to financial crime.

Full council record

Purpose

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.

Supporting Documents

Appendix A.pdf
Report.pdf

Details

OutcomeFor Determination
Decision date24 Jul 2023