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 report, would allow for the effective discharge of this responsibility.  In accordance with the Accounts and Audit Regulations and the Public Sector Global Internal Audit Standards (the Standards), the Committee was asked to approve and monitor progress against the internal Audit Plan.  The report also had attached at Appendix 2 the Internal Audit Charter which set out the purpose, authority, responsibility and scope of internal audit and had been refreshed to reflect revised Global Internal Audit Standards.  The Standards intended to ensure sound corporate governance and set out roles and responsibilities for internal audit services.  The Standards required an Internal Audit Charter to be in place, which must be reviewed periodically and presented to the Committee for approval.

Resolved:       That the Internal Audit Plan for the period April 2026 to March 2027 and the Internal Audit Charter be approved, as attached to the report at Appendices 1 and 2 respectively.