The Internal Audit Charter explains the role, purpose and authority of the internal audit service, and how it supports good governance and risk management. Its aim is to give citizens and the Corporate Joint Committee confidence in the effectiveness of the body's management environment and governance arrangements, through independent and objective reporting to the Chief Financial Officer (section 151) and the Governance and Audit Sub-Committee. Through risk-based work, internal audit strengthens the organisation's ability to create, protect, protect and maintain value by providing assurance, advice, insight and foresight to the Sub-Committee and management.