The Audit and Governance Committee oversees Wiltshire Council's financial management, internal controls, and corporate governance arrangements. It reviews external and internal audit plans and reports, ensuring compliance with statutory requirements and value for money. The committee also monitors the development and implementation of policies related to fraud, bribery, corruption, money laundering, and tax evasion. It plays a key role in approving the annual statement of accounts and the annual governance statement, ensuring the council's financial and governance processes are adequate and effective.