Purpose

The charter establishes the framework within
which Lancashire County Council’s Internal Audit Service
operates to best serve the council and to meet its professional
obligations under applicable professional standards. It defines the
purpose, authority and responsibility of internal audit activity,
establishes the Internal Audit Service's position within the
organisation; authorises access to records, personnel and physical
properties relevant to the performance of engagements; and defines
the scope of internal audit activities.

The charter is subject to periodic review by the Head of Service
– Internal Audit.