That following carefully consideration the Internal Audit Charter (March 2020) be noted.

Internal audit is a statutory service in the context of The Accounts and Audit (England) Regulations 2015, in addition the Local Government Act 1972, Section 151, requires every local authority to designate an officer to be responsible for the proper administration of its financial affairs.  One of the ways in which this duty is discharges is by maintaining an adequate and effective internal audit service.  The Internal Audit Charter (March 2020) sets out the standards expected from both the Council and the Devon Audit Partnership in maintaining an adequate and effective internal audit service.

No alternative options were considered.

This decision will be implemented immediately.

The Internal Audit Charter (March 2020) formally describes the purpose, authority and principal responsibilities of the Council’s Internal Audit Service, which is provided by the Devon Audit Partnership and the scope of Internal Audit work.  The Charter complies with the mandatory requirements of the Public Sector Internal Audit Standards.

None.