Issue - meetings

(A report by Mark Harrison, Audit Manager – Lincolnshire County Council)

The Committee received the updated Internal Audit Charter, which was presented by the Head of Internal Audit from Lincolnshire County Council (LCC). The Charter set out the purpose, authority, and responsibility of the internal audit function and formed a key part of the Council’s governance framework.

The Head of Internal Audit explained that the Charter had been reviewed and updated to reflect recent changes in professional standards, audit leadership, and reporting structures. It was confirmed that the Charter aligned with the Global Internal Audit Standards (GIAS) and followed the model Charter issued by the Institute of Internal Auditors (IIA).

The Charter outlined the framework for delivering internal audit services across the Council, including the scope of audit work, independence and objectivity requirements, access rights, and the reporting arrangements to senior management and the Audit & Governance Committee. It also clarified the role of the Head of Internal Audit in providing an annual audit opinion and supporting the Council’s assurance framework.

Members were invited to comment on the Charter. No questions were raised, and the Committee expressed satisfaction with the content and clarity of the document. Members welcomed the assurance that the Charter remained consistent with best practice across the public sector and supported its approval.

The recommendation was moved by Councillor Andy Izard and seconded by Councillor Stephen Woodliffe.

Resolved:

That the Internal Audit Charter be approved.