Decision

The Audit & Governance Committee has decided to approve the Internal Audit Charter and Mandate 2025/26.

Analysis

outcome: The Internal Audit Charter and Mandate 2025/26 were approved to take effect from 29 May 2025.

summary: The decision at stake is the approval of the Internal Audit Charter and Mandate 2025/26 in accordance with new Global Internal Audit Standards.

topline: The Audit & Governance Committee has decided to approve the Internal Audit Charter and Mandate 2025/26.

reason_contentious: This issue is not particularly contentious as it is a standard procedure to approve internal audit charters and mandates.

affected_stakeholders: ["Audit & Governance Committee", "Chief Legal & Democratic Services Officer"]

contentiousness_score: 2

political_party_relevance: There are no mentions or implications of political parties or political influence on the decision.

URL: https://democracy.westlancs.gov.uk/ieDecisionDetails.aspx?ID=464

Decision Maker: Audit & Governance Committee

Outcome: Recommendations Approved

Is Key Decision?: No

Is Callable In?: No

Purpose: To provide members with the new Internal Audit Charter and Mandate for approval in accordance with the new Global Internal Audit Standards.

Content: Consideration was given to the report of the Chief Legal & Democratic Services Officer, as contained on pages 41 to 52 of the Book of Reports, which presented the Internal Audit Charter and Mandate 2025/26 for approval, in accordance with the new Global Internal Audit Standards.   RESOLVED: That the Internal Audit Charter and Mandate 2025/26, attached at Appendix 1 to the report, be approved to take effect from 29 May 2025.

Date of Decision: May 28, 2025