Internal audit charter

External work and charter validity

External work

Assurance Lincolnshire provides internal audit services to a number of public sector external clients.
 
The nature and extent of work for external clients is kept under review to ensure:
  • it does not impinge on the audit work carried out for the council
  • there is no conflict of interest or impairment of independence arising from this work

Approval and validity of this charter

This charter shall be reviewed and resubmitted periodically.  It will be also reviewed should there be any changes to:
  • internal audit arrangements
  • public sector internal audit standards 
Approval will be sought from:
  • senior management
  • the audit
  • committee as the board of the organisation and council