Joint Independent Audit Committee
Statement of Purpose and Terms of Reference
Statement of Purpose:
To provide independent assurance on the adequacy of the risk management framework and the associated control environment, independent scrutiny of the organisation's financial and non-financial performance to the extent that it affects exposure to risk and weakens the control environment, and to oversee the financial reporting process.
Terms of Reference
Internal Control and Governance Environment:
- To support the Commissioner, Chief Constable and statutory officers in ensuring that effective governance are in place and functioning efficiently and effectively, and making any recommendations for improvement.
- To review any issue referred to it by the statutory officers of the Commissioner and Chief Constable and make recommendations as appropriate
- To consider and comment upon the Scheme of Consent.
- To consider and comment upon any policy or strategy relating to sponsorship.
- To review the effectiveness of internal control systems and provide assurance regarding such systems.
- To scrutinise the annual governance statements prior to publication.
- To review and monitor the effectiveness of Commissioner's and Chief Constable's policies on fraud, irregularity and corruption, including "whistle blowing".
- To consider and comment upon any policy or strategy regarding commissioning.
- To consider and comment upon any proposals regarding the giving of grants.
- To ensure that an effective system of scrutiny of the Treasury Management Strategy and policies is in place.
- To review and monitor items of novel, contentious or repercussive expenditure.
- To commission assurance work (eg specialist advice or audit)
- To review compliance with polices relating to declarations of interest, gifts and hospitality.
- To consider and comment upon the assurance framework.
- To review its own effectiveness on an annual basis.
Corporate Risk Management
- To consider and comment upon the strategic risk management processes.
- To provide assurance that organisational risks are being effectively managed.
Internal and External Audit
- To consider the internal audit strategy and annual plan, and make recommendations as appropriate.
- To consider the head of internal audit's annual report and opinion, and a summary of internal audit activity (actual and proposed) and the level of assurance it can give over corporate governance arrangements, and make recommendations as appropriate
- To receive and review summaries of internal audit reports, and make recommendations as appropriate.
- To consider a report from internal audit on agreed recommendations not implemented within a reasonable timescale and make recommendations as appropriate.
- To review the effectiveness of internal audit.
- To consider the external auditor's annual plan, annual audit letter and relevant specific reports as agreed with the external auditor, and make recommendations as appropriate.
- To review the effectiveness of external audit.
- To consider and comment upon any proposals affecting the provision of the external audit service, including the level of fees charged.
Trevor Lake (Chair)
22 May 2013
29 May 2013
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