Issue - meetings

The Board considered a report of the Divisional Manger – Audit, Procurement and Operational Finance,  which summarised the work completed by Internal Audit during 2022/23, which included an opinion on the effectiveness of the Council’s overall risk management, control and governance processes.

          The Public Sector Internal Audit Standards (PSIAS) required the Head of Internal Audit to deliver an annual audit opinion and report that could be used to inform the Annual Governance Statement (the Internal Audit Annual Report 2022/23 was appended to the report).

 It was noted that it was the view of the Head of Internal Audit that sufficient audit work was completed during the year to be able to form an overall opinion.   It was reported that the Council’s risk management, control and governance processes that were in place during 2022/23 were considered to be adequate and had operated effectively during the year. 

RESOLVED:  That the Board

1.     receives and notes the overall opinion on the Council’s risk management control and governance processes that were in place during 2022/23;

2.     notes the Internal Audit Charter which sets out the purpose, authority and responsibility of the Council’s internal audit activity; and

3.     notes and endorses the safeguards established to limit any impairment to the independence or objectivity of the internal audit function.