Agenda item

The Head of Internal Audit, Anti Fraud and Assurance will submit report prefacing the Internal Audit Charter 2018-20 which has been prepared in accordance with the Public Sector Internal Audit Standards which provides a reminder of the key aspects of the Internal Audit Function and gives assurance regarding how the Internal Audit Function is resourced, managed, organised and delivers its responsibilities.

The Head of Internal Audit, Anti-Fraud and Assurance submitted a report prefacing the Internal Audi Charter 2018-20 which had been prepared in accordance with the Public Sector Internal Audit Standards (PSIAS) and which provided a reminder of the key aspects of the Internal Audit Function and gave assurance regarding how the Internal Audit Function was resourced, managed, organised and delivered its responsibilities.

The Charter reflected the current working arrangements but also the aspirations and developments necessary to ensure continuous improvement.  It would be made available to all employees via the Council’s Intranet site.

The Internal Audit Team also provided services to the South Yorkshire Pensions Authority, Berneslai Homes, South Yorkshire Police and Crime Commissioner, South Yorkshire Police and Northern College.  It was noted, however, that from 1^st April, 2020 the Service no longer provided an Internal Audit service to the South Yorkshire Fire and Rescue Authority.

It was reported that the PSIAS required the Head of Internal Audit to prepare and maintain a Quality Assurance and Improvement Programme.  Part of this requirement was that an external quality assessment had to be commissioned at least once every five years.  This had been planned for later in the year, however, this had now been postponed until 2021.

The Charter, which was appended to the report, would have a fundamental review later in the year and would be brought back to a subsequent meeting of this Committee.

RESOLVED that, being satisfied that Charter meets the requirements of the Public Sector Internal Audit Standards and adequately represents and describes the required function to provide this Committee and Senior Management with a professional service,  the Internal Audit Charter, be approved.