Meeting documents

Recommendation: that the Committee agrees the Internal Audit Charter for the year 2016/17

1. One of the requirements of the Public Sector Internal Audit Standards (PSIAS) is that the purpose, authority and responsibility of the internal audit activity must be formally defined in an internal audit charter, consistent with the Definition of Internal Auditing, the Code of Ethics and the Standards. The internal audit charter for the financial year 2016/17 is described in detail in a summary report available separately.

2. The PSIAS sets additional Public Sector requirements where the internal audit charter must also:

define the terms 'board' and 'senior management' for the purposes of internal audit activity;

cover the arrangements for appropriate resourcing;

define the role of internal audit in any fraud-related work; and

include arrangements for avoiding conflicts of interest if internal audit undertakes non-audit activities.

3. This Charter complies with the mandatory requirements of the Public Sector Internal Audit Standards.

4. Delivery of the Internal Audit Service will be by the Devon Audit Partnership, a shared services arrangement between Devon County Council, Plymouth City and Torbay Councils in accordance with the agreed internal audit plan.

Mary Davis

Electoral Divisions: All

Local Government Act 1972

Contact for Enquiries:

Robert Hutchins Tel No: (01392) 382437 Dart suite, Larkbeare House, Topsham Rd, Exeter.

Background Paper: None