2016-11-14 General Committee Agenda

SERVICES & ORGANISATION COMMITTEE MEETING AGENDA   8 NOVEMBER 2016


                                                     ATTACHMENT 1




                                                       Page 7 of 111

SERVICES & ORGANISATION COMMITTEE MEETING AGENDA                               8 NOVEMBER 2016

                                                                                   ATTACHMENT 1

     _¢      |   NOOSA                                                       Council Policy
     ~~ @   |   COUNCIL                                              INTERNAL AUDIT

     Corporate Plan Reference:                 A sustainable Council

     Endorsed by Council:                      27 August 2015

     Policy Author:                            Debra lezzi, Executive Manager, Executive Office

  1    POLICY BACKGROUND
  Council recognises the relevance of strengthening governance and control systems through the
  establishment of an efficient and effective internal audit function. This policy has been formulated
  to meet the requirements of Section 105 of Local Government Act 2009 and is in compliance with
  Section 207 of the Local Government Regulation 2012.

  2    POLICY STATEMENT
  The Internal Audit Policy provides the framework for the conduct of the internal audit function in
  Council and has been endorsed by the Audit and Risk Committee.
  The role of the internal audit function is to provide audit services in accordance with the attached
  Internal Audit Terms of Reference. Responsibilities of the internal audit function include the review
  of Council's risks, internal controls, governance, performance and compliance.
  Council will appoint and may from time to time vary the appointment of an internal auditor who
  may be other than a member of staff.

  3    SCOPE
  This Policy and the attached Internal Audit Terms of Reference apply to:
  °    All Council activities, including entities over which Council has direct ownership,
       management or financial control; and
  °    All Council officers, contractors, the officers and Committee members of related entities,
       involved in and with responsibility for contributing towards the achievement of Council's
       objectives, asset management and reporting responsibilities.
  The scope of internal audit shall be sufficiently comprehensive to ensure the effective and regular
  review of all operational, financial and related activities. Internal audit coverage may extend to all
  areas of Council including financial, accounting, administrative and operational activities in
  compliance with applicable legislative requirements.

                                                                                      Page 7 of 111