(i)  To oversee the internal and external audit arrangements and to approve the audit plans, 
      programmes and annual letters/reports, and to secure effective co‑ordination between 
      internal and external audit, in consultation with the relevant officers.

(ii)  To keep under review the effectiveness of the internal financial control systems of the 
      Authority. This should include the adequacy of financial policies and practices to ensure
      compliance with relevant statutes, guidance, policies, standards and codes of corporate 
      governance.

(iii)  To receive the reports of DFRS internal and external audit and to ensure that their
       recommendations and findings are adequately addressed and implemented by the Authority
       and its officers.

(iv)  To agree and action an audit and scrutiny work programme that includes matters relating to 
       the performance of the Authority referred to by the full Fire Authority, or requested by the 
       Committee, and report back.

(v)  To comment on the scope, depth and relationship between internal and external audit work 
       and ensure it provides value for money.

(vi)  To consider procedural issues relating to the Accounts and Audit Regulations.

(vii)  To scrutinise and authorise the Fire Authority's Statement of Accounts, including the Annual
        Governance Statement.

(viii)   To review any Auditor's reports under the Statement of Auditing Standards (SAS610), 
         consider the officer recommendations and make proposals to the Fire Authority regarding
         the formal response to be given to the Auditor.

(x)      Develop and monitor improvement plans associated with performance improvement in key   
       areas.