The role of the audit committee

Cheltenham Borough Council provides assurance to members by providing assurance on internal control to the council's audit committee. The audit committee is an independent group of seven councillors whose main responsibility is to oversee the council's governance arrangements and the effectiveness of its system of internal control. 

Internal audit provide formal assurance to the audit committee twice a year, an interim report in September and an annual report in June.

The audit committee also receive assurance:

  • from external audit on the council's annual accounts and annual governance statement
  • on the effectiveness of the corporate governance framework
  • on the effectiveness of the corporate risk management processes