Issue details

The Public Sector Internal Audit Standards (PSIAS) require the Council’s Audit Plan and Internal Audit Charter to be approved by those charged with governance within the Council.  The purpose of this report is to set out a risk-based plan of work for Internal Audit (IA) that will provide assurance to the Governance Committee on the operation of the Council’s governance, risk management and internal control frameworks, and support the Committee’s review of the Council’s Annual Governance Statement.