Appendix B HBC Audit Charter 202627

For decision · This went to the meeting on Thu 5 Mar 2026. What was decided is in that meeting's minutes.

The Audit Charter sets out the purpose, authority and responsibilities of the Council's Internal Audit function under the Global Internal Audit Standards (GIAS) and the Local Government Application Note. p2

The Charter states it is to be reviewed each year, with sign-off due from the Senior Leadership Team (SLT) and the Audit Committee. p4

Internal Audit is a statutory service under the Accounts and Audit Regulations 2015, which require every local authority to maintain an effective internal audit service to review its risk management, control and governance arrangements. p17

Each year the Chief Internal Auditor is required to give the Audit Committee an overall opinion on the Council's internal control environment, risk management arrangements and governance framework, supporting the Annual Governance Statement. p23

The Chief Internal Auditor role is carried out by the Orbis Internal Audit Manager (ICT), employed by Brighton & Hove City Council, and reports to the Council's Chief Finance Officer (S151 Officer). p37p40

Show the 6 passages this is based on

• p21. Introduction This Charter describes for the Council the purpose, authority, and responsibilities of the Internal Audit function in accordance with the Global Internal Audit Standards and the Local Government Application Note.
• p4The Charter shall be reviewed annually and approved by SLT and the Audit Committee. The Chief Internal Auditor is responsible for applying this Charter and keeping it up to date.
• p17Internal Audit is a statutory service in the context of the Accounts and Audit Regulations 2015, which require every local authority to maintain an effective internal audit service to evaluate the effectiveness of its risk management, control and governance processes taking into account GIAS or guidance.
• p234. Internal Audit Mandate Annually the Chief Internal Auditor is required to provide to the Audit Committee an overall opinion on the Council’s internal control environment, risk management arrangements and governance framework to support the Annual Governance Statement.
• p376. Appointment and Removal of the Chief Internal Auditor The role of Chief Internal Auditor for the Council is provided by the Orbis Internal Audit Manager (ICT), employed by Brighton & Hove City Council. The Internal Audit Manager
• p407. Reporting Lines The Chief Internal Auditor reports to the Chief Finance Officer (S151 Officer) although regardless of line management arrangements, the Chief Internal Auditor has free and unfettered access to report to the Monitoring Officer; the Chief Executive; SLT; the Audit Committee Chair; the Leader of the Council and the Council’s External Auditor.