The Audit Committee oversees the council's financial integrity and governance arrangements. It reviews internal and external audit plans, reports, and recommendations to ensure effective internal controls, risk management, and compliance with financial regulations. The committee also considers reports on fraud investigations and monitors the implementation of policies related to raising concerns and whistleblowing. It plays a key role in reviewing the annual Statement of Accounts and approving it when necessary, ensuring adherence to accounting standards and highlighting any financial concerns to the full council.