REVIEW OF THE AUDIT AND RISK COMMITTEE CHARTER & REVIEW OF THE INTERNAL AUDIT POLICY · Report

SERVICES & ORGANISATION COMMITTEE MEETING                                      9 SEPTEMBER 2025


support Council in maintaining robust oversight arrangements.


Link to Corporate Plan

Theme 5 Excellence
This Theme focuses on customer experience, financial accountability, innovation and technology,
levels of service, governance, our employees and volunteers, funding streams and asset
management practices.

5.5 provide robust and transparent governance systems to build and strengthen community trust,
supported by implementation of an enterprise risk and opportunity management framework.


Previous Council Consideration
Ordinary Meeting 17 March 2022
That the report of the Audit & Risk Committee dated 10 March 2022 be received and the
recommendations therein be adopted.
4. INTERNAL AUDIT That Council note the report by the Governance Advisor to the Audit & Risk
Committee Meeting dated 10 March 2022 providing an update on internal audit matters and approve
the amended Internal Audit Policy provided as Attachment 3 to the report.

Finance
Not applicable.

Risk & Opportunities
Having an Audit and Risk Committee Charter and an Internal Audit Policy provides Council with a
clear governance framework that strengthens accountability, transparency, and risk management.
These documents help ensure independent oversight, structured internal audit activities, and
alignment with legislative and best practice requirements. Without them, Council faces risks such as
unclear roles and responsibilities, inconsistent audit practices, diminished organisational assurance,
and reduced stakeholder confidence, while also missing opportunities to proactively identify
improvements and enhance decision-making.

Human Rights
Human Rights Compatibility Statement
In developing this Report, the subject matter has been considered in accordance with the
requirements of the Queensland Human Rights Act 2019. It is considered that the subject matter
does not conflict with any human rights and supports a human rights approach to decision making
by Council. Council representatives will endeavour to act and make decisions under this report in a
manner that is compatible with human rights. This report should be read in conjunction with
Council’s Human Rights Policy.

Consultation
External Consultation - Community & Stakeholder
Nil.


Internal Consultation