Agenda item

6.1

The Committee considered a report of the Senior Finance Manager (Internal Audit).

6.2

The Senior Finance Manager, Internal Audit (Linda Hunter) explained that the report highlighted all the work carried out by the Audit & Standards Committee in the past year. This was to demonstrate to the External Auditors and the wider audience that they had exercised the required oversight to meet the International Standards on Auditing.

6.3

The Senior Finance Manager, Internal Audit explained the following sections summarised how members of the Audit and Standards Committee had been provided with assurance that key elements of the Council’s internal control systems are being reviewed and reported upon:

• Annual Accounts (2021/22 and 2022/23)
• System of Internal Control
• Governance Arrangements (and compliance with laws and regulations)
• Counter Fraud Arrangements
• Risk Management
• Standards Issues

6.4

Following the introduction to the report, there was no comments or questions from Members of the Committee.

6.5

RESOLVED: That the Audit and Standards Committee (1) agree that the report gives an accuratereflection of the reports they have received and considered throughoutthe year; and (2) confirm that they now have an overview ofthe Council’s systems of internal control so that they are assured thatthey are fulfilling the requirements of “those charged with governance”under the International Auditing Standards.