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Joint Audit Committee

The Committee is composed of four/five members that meet five times throughout the year in line with the recommendations of the Chartered Institute of Public Finance and Accountancy (CIPFA).  The Committee provides an independent assurance function in respect of the arrangements for governance.  This includes assurance on financial and non-financial performance where there is an implication for exposure to risk or where there may be a weakening of the internal control environment.  The Committee is responsible for assurance on the overall adequacy of risk management arrangements and will oversee the financial reporting process.    These are important roles that make a significant contribution to public assurance about the integrity and internal controls  that are adhered to within these public offices. Terms of Reference for the committee were updated and approved on 22 November 2018. Standing Orders which regulate the business of the committee were approved on 14 December 2012.

The arrangements for the Committee within the Commissioner’s wider audit framework is set out within an Internal Audit Charter.  The Committee reviews its effectiveness on an annual basis against the CIPFA guidance for audit committees that includes specific reference to their role within the governance arrangements for policing.  The outcome of the review can be viewed by clicking the links below.

Police and Crime Commissioner’s Audit Charter

Joint Audit Committee Review of Effectiveness 2021/22

Joint Audit Committee Annual Report 2021/22


Meet the Committee

Fiona Moore

Fiona joined the Committee in April 2015 and took over a Committee Chair in November 2021.

A Solicitor by profession, Fiona has considerable experience of governance and risk management, working in senior leadership roles within the Criminal Justice system.  Fiona’s recent leadership roles include Chair of Castles & Coasts Housing Association, where she was also a member of the Audit & Risk Committee and Chair of Governors at Windermere Primary School.  Fiona is committed to professional development and the effectiveness of the Joint Audit Committee.

Malcolm Iredale

Malcolm Iredale

Malcolm trained and worked in an English Local Authority before moving to Scotland to work as a Local Government Auditor – both external and internal, including Police Authorities. He then spent over 20 years in the Highlands as a Director of Finance in both Local Government and the NHS, with a particular interest in the delivery of public services in remote and rural areas. He has subsequently undertaken procurement roles at both local and national level, and now serves as a Trustee of a local charity.

Wing Commander (Retired) Tim Mann

Tim is a retired Royal Air Force senior officer with over 40 years’ experience in the leadership, governance and assurance of large complex and highly regulated organisations.  He comes from Loganair Ltd where he was Director of Safety, Security and Compliance.  Prior to that he was the consultant responsible for aligning the Quality and Safety management systems in the Omani air force with ISO standards.  His career as a ‘fast jet’ engineer has taken him to the Falklands, the United States and most of the Middle Eastern countries.  He has held numerous peacetime and operational command appointments where he has specialised in Strategic Management, Engineering Airworthiness, Safety, Quality, Governance, Operational Planning, Risk Assessment, and Project Management.  His early career was at Rolls-Royce, he is a chartered engineer, a Henley MBA graduate and holds Fellowships with the Institution of Mechanical Engineers and the Chartered Management Institute.  He is currently undertaking postgraduate Consultancy studies.  He is also a serving committee member of the Glasgow and South-West Scotland Group of the Institution of Mechanical Engineers.

Image of Jake Cornthwaite

Jake Cornthwaite

Jake joined the committee in August 2022.

Jake has held a number of commercial roles nationally and internationally at BAE Systems. In these roles, Jake has developed and administered systems of good governance, gained considerable experience in negotiating and managing complex, high value contracts, and been appointed to a programme board for a multi-billion-pound programme. Prior to commencing his career, Jake studied law at Oxford University.

Image of Mike Roper

Michael Roper

Michael joined the committee in December 2022.

Michael is an experienced Local Government Internal Auditor, having held numerous roles across Cumbria over the last 15 years. Michael is currently managing Internal Audit services for Carlisle City, Copeland and Allerdale Borough Council, prior to the intended Local Government Reorganisation in April 2023, which will see the three services merge with part of Cumbria County Council to form a new Cumberland Council. Michael obtained a degree in Accountancy & Finance and has also had experience of complex legal disputes and delivery of accountancy services as part of his career.


The meetings of the Committee are open to the public and papers presented to the Joint Audit Committee will be available to view 7 days prior to the meeting taking place.  To view the papers please click on the links below:


26th June 2024


20th March 2024
22nd November 2023 1-3
22nd November 2023 2-3
22nd November 2023 3-3
20th September 2023
30th May 2023


22nd March 2023

23rd Nov 22 (1 of 2)
23rd Nov 22 (2 of 2)

21st Sep 22

22nd Jun 22 (1 of 2)
22nd Jun 22 (2 of 2)

To view previous meeting papers please choose for the dates below:


16th Mar 22 (1 of 2)
16th Mar 22 (2 of 2)

17th Nov 21

4th Nov 21

23rd Jun 21 (1 of 3)
23rd Jun 21 (2 of 3)
23rd Jun 21 (3 0f 3)

2020 – 2021

17th Mar 21 (1 of 2)
17th Mar 21 (2 of 2)

19th Nov 20 (1 of 3)
19th Nov 20 (2 of 3)
19th Nov 20 (3 of 3)

24th Sep 20

24th Jun 20 (1 of 3)
24th Jun 20 (2 of 3)
24th Jun 20 (3 of 3)

2019 – 2020

23rd May 19 (1 of 2)
23rd May 19 (2 of 2)

25th Jul 19 (1 of 3)
25th Jul 19 (2 of 3)
25th Jul 19 (3 of 3)

19th Sep 19

20th Nov 19 (1 of 2)
20th Nov 19 (2 of 2)

18th Mar 20 (1 of 2)
18th Mar 20 (2 of 2)

2018 – 2019

24th May 18 (1 of 2)
24th May 18 (2 of 2)
19th Jul 18 (1 of 2)
19th Jul 18 (2 of 2)
12th Sep 18
22nd Nov 18 (1 of 2)
22nd Nov 18 (2 of 2)
20th Mar 19


24th May 17
21st Jul 17
13th Sep 17
22nd Nov 17
21st Mar 18


3rd May 16
28th Jul 16
7th Sep 16
24th Nov 16
15th Mar 17













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