The council's governance and audit board performs the role of an audit committee. Specifically it provides:
The board is central to the provision of effective corporate governance, which depends, in part, on a systematic strategy, a framework and processes for managing risk.
Governance itself is also about increasing public confidence in the objectivity and fairness of financial and other reporting arrangements as well as helping to deliver improved services. This, in turn, depends upon assurance that issues raised in preparing and auditing annual accounts and other reports have been properly dealt with and recommendations implemented. It is important that the council has independent assurance about the mechanisms underpinning these aspects of governance.
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