Audit
Activity
a) Receive and
consider the annual report and opinion of the Internal Audit
Manager;
b) Review a
summary of internal audit activity including internal audit reports
and main issues arising, seeking assurance that action has been
taken where necessary;
c) Approve (but
not direct) internal audit’s strategy and plan and monitor
performance including the annual review of effectiveness of
internal audit
d) To receive
reports which provide assurance that action is being taken on
risk-related issues and recommendations identified by auditors and
inspectors;
e) To consider
the reports of external audit and inspection agencies, including
the external auditor’s annual letter, relevant reports, and
the report to those charged with governance;
f) Ensure
that there are effective relationships between external and
internal audit, inspection agencies and other relevant bodies, and
that the value of the audit process is actively
promoted;
g) To comment on
the scope and depth of external audit work, through plans and
reports to ensure it gives value for money;
h) To liaise with
the Audit Commission over the appointment of the Council’s
external auditor;
i) To
commission work from internal and external audit, as required, and
as resources allow;
j) To meet
privately with the Audit Manager and / or the External Auditor
where required;
k) To have the
right to call any officers or Members of the Council as required to
offer explanation in the management of internal controls and
risks.
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