A report presenting the Internal Audit Strategic Plan which sets out the work Internal Audit plans to undertake during 2026/27. It is shaped by the Internal Audit Charter, which is attached at Appendix 2 to the report and sets out the mission, purpose, responsibilities and position of the Internal Audit function.

The Committee considered a report setting out the work Internal Audit was planning to undertake during the financial year 2026/2027.  The report explained that internal audit was responsible for providing an annual formal opinion on the Council’s control environment.  The Audit Plan, which was attached at Appendix 1 to the  ...  view the full minutes text for item 28