Internal Audit Mandate and Charter
Perth and Kinross Council · 29 June 2026
Back to Audit and Risk Committee — 29 June 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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Our vision is a Perth and Kinross where everyone can live life well, free from poverty and inequality ___________________________________________________________________ Committee or Board: Audit & Risk Committee Date of Meeting: 29 June 2026 Report Title: Internal Audit Mandate & Charter Report Number: 26/198 Report Author: Jackie Clark, Chief Internal Auditor Organisational Lead: Strategic Lead – Legal and Governance 1. Purpose 1.1 The purpose of this report is to present Internal Audit’s Mandate and Charter, in accordance with the Global Internal Audit Standards in the UK Public Sector (GIAS (UKPS)). 1.2 Sections 1. Purpose 2. Recommendations 3. Background/Context 4. Conclusion 5. Impact Value Assessment 6. Appendix – Internal Audit Mandate & Charter 2. Recommendation It is recommended that the Committee: 2.1 approves the Internal Audit Mandate & Charter which is aligned to the requirements of the Global Internal Audit Standards (GIAS) and their application in the UK Public Sector and the CIPFA Code of Practice for the Governance of Internal Audit in Local Government and confirms it accurately reflects their understanding and expectations of the IA function. 3. Background/Context 3.1 The Global Internal Audit Standards require that an organisation formally established its internal audit function by setting out its mandate and agreeing a Charter, in line with the GIAS, the application note for the UK Public Sector, and CIPFA’s Code of Practice for the Governance of Internal Audit in Local Government.
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3.2 The attached has been reviewed and takes account of the requirement for the application of Topical Requirements published by the Institute of Internal Auditors (where applicable). This Charter enables Internal Audit and the organisation to demonstrate conformance with the GIAS (UKPS). 4 Conclusion 4.1 The approval of the Internal Audit Mandate & Charter enables compliance with the GIAS (UKPS). 5. Impact and Value Assessment 5.1 This report has been classified as being an operational report and as such does not require a full Impact and Value Assessment. 6. Appendices 6.1 Appendix 1 – Internal Audit Mandate & Charter