Report of the Audit and Risk Manager
The Audit and Risk Manager submitted a report (previously circulated) to advise Members of the Internal Audit Charter and the proposed approach to delivering the audit service for the coming financial year 2021-2022.
The Audit Charter outlines how combined internal audit service will be delivered to Darlington Borough Council and Stockton-on-Tees Borough Council.
It was reported that it was a requirement for the Council to have an internal audit function is outlined in Section 151 of the Local Government Act 1972; more specific requirements are detailed in the Accounts and Audit (England & Wales) Regulations 2015 to undertake an effective internal audit to evaluate the effectiveness of its risk management, control and governance processes, taking into account public sector internal auditing standards or guidance.
RESOLVED – That this Audit Committee approves the Internal Audit Charter and the rights of access conferred within.