Review of the Audit Committee's Terms of Reference

September 15, 2026 Cornwall Council (Other) Approved View on council website

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Summary

Cornwall Council approved the Audit Committee's Terms of Reference on 15/09/2026. The decision included updating the Responsibility for Functions document within the Constitution. This formalised proportionate updates to reflect Global Internal Audit Standards, refined internal audit reporting terminology, and increased focus on ethical standards.

Full council record

Decision

It was moved by Councillor Cole, seconded by Councillor Yelland and

RESOLVED that the Audit Committee’s Terms of Reference, attached to the report at Appendix 2, be approved and that the Responsibility for Functions document, which appeared in the Constitution at Section 4, be updated accordingly.

Related Meeting

Cornwall Council - Tuesday, 15th September, 2026 10.30 am on September 15, 2026

Supporting Documents

Review of Audit Committees Terms of Reference - Report.pdf
Review of Audit Committees Terms of Reference - Appendix 1.pdf
Review of Audit Committees Terms of Reference - Appendix 2.pdf

Details

OutcomeRecommendations Approved
Decision date15 Sep 2026