Agenda item

Audit Services - Audit Charter

Report of the Audit and Risk Manager


The Audit and Risk Manager submitted a report (previously circulated) to present the Audit Services’ Audit Charter for 2022-23.


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’.


On the 1 April 2017 a shared service was established to deliver the Internal Audit function to Darlington Borough Council and Stockton-on-Tees Borough Council and the charter was developed to outline how the service will meet these requirements and detailed specifically how the Audit Plan will be developed and it was highlighted that it was felt that no changes were needed for 2022/23.

RESOLVED – That this Audit Committee approves the Internal Audit Charter and the rights of access conferred within.


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