Purpose

The Internal Audit Charter and Mandate
establishes the framework within which Lancashire County
Council’s Internal Audit Service operates.

The Internal Audit Charter and Mandate enhances transparency and
clarity regarding the internal audit function’s role and
scope, ensuring all stakeholders understand its purpose and
responsibilities.

It strengthens the independence and authority of internal audit,
enabling more effective oversight and governance. By aligning with
global best practices and professional standards, the charter and
mandate promote consistency and credibility across audit
activities. Additionally, they support continuous improvement and
accountability within the internal audit function, fostering a
culture of excellence. Ultimately, these enhancements reinforce
stakeholder confidence in the integrity and value of internal audit
services.