Agenda Item No. 8


The Vale of Glamorgan Council


Audit Committee: 21st September 2016


Report from the Head of Finance / Section 151 Officer


Audit Committee - Amended Key Audit Documents


Purpose of the Report

  1. To summarise for Members changes that have been made to a number of key documents used by the Internal Audit Shared Service.


  1. That Members consider and approve the updated key audit documents.

Reason for the Recommendation

  1. To keep the Audit Committee informed.


  1. In April 2013 Public Sector Internal Audit Standards were introduced and are mandatory for Local Government bodies. A requirement under the Standards is that all key documents are reviewed and updated as necessary on a periodic basis. The Internal Audit Shared Service has a number of key documents that are utilised to ensure the efficient and effective running of the department.

Relevant Issues and Options

  1. Following a review of the Internal Audit Shared Service Manual, a number of the associated appendices have been updated. Copies of the revised documents are contained in Appendices A - C.
  2. Charter (Appendix A) - The Internal Audit Charter describes the purpose, authority and principal responsibilities of the audit service. The content of the previous Charter has not changed greatly; rather it has been amended to align with the Public Sector Internal Audit Standards. This provides the reader with a better structure. Minor additions to the Charter include reference to the Head of Audit as the Chief Audit Executive and the Audit Committee who assume the responsibility of the Board.
  3. Code of Ethics (Appendix B) - In accordance with the Internal Audit Charter, all Internal Auditors are required to confirm they will work in accordance with a code of ethics. The only update required to this document has been to include reference to the Seven Principles of Public Life.
  4. Quality Assurance and Performance Management (Appendix C) - The Public Sector Internal Audit Standards provide quality criteria in relation to internal audit activities, thus ensuring a culture of continuous improvement. This document has been drafted to record in one place the various activities performed by Internal Audit to ensure that the work of Internal Audit is being controlled at each level of operation to ensure continuously effective levels of performance, demonstrate how those activities are align to the Standards and how compliance to the Standards is being maintained.

Resource Implications (Financial and Employment)

  1. None as a direct consequence of this report.

Sustainability and Climate Change Implications

  1. None directly from this report

Legal Implications (to Include Human Rights Implications)

  1. Provision of an adequate and effective Internal Audit function is a legal requirement under the Accounts and Audit (Wales) Regulations 2014 as amended from time to time.

Crime and Disorder Implications

  1. Pursuing initiatives to prevent, detect and deter crime is encompassed within the terms of reference under which the audit function operates.

Equal Opportunities Implications (to include Welsh Language issues)

  1. None as a direct consequence of this report.

Corporate/Service Objectives

  1. The work of audit is intended to assist in the achievement of all corporate and service objectives.

Policy Framework and Budget

  1. The proposals in this report are in accordance with the policy framework and budget.

Consultation (including Ward Member Consultation)

  1. No further consultation is proposed

Relevant Scrutiny Committee

  1. Corporate Performance and Resources

Background Papers


Contact Officer

Helen Smith - Operational Manager - Audit

Officers Consulted

External Audit - Wales Audit Office

Responsible Officer:

Carys Lord - Head of Finance / Section 151 Officer