Issue - meetings

To receive the Internal Audit Activity Report and the Internal Audit Charter

The Principal Auditor presented an update on the internal audit activity undertaken between 1 November 2025 and 31 December 2025, summarising progress against the 2025/26 Audit Plan.

Members were informed that audits continued to focus on priority areas, commercial contracts and follow?up of previous recommendations. Of the audits completed during the period, 4 reports had been issued, with 3 receiving an audit grade of amber and 1 receiving an audit grade of yellow.

Section 3.8 of the report detailed the status of previously reported audits, including 3 audits that had been followed up and gradings improved. Since the report was written, the audit for Randlay School had been completed and its grading updated to green and the BIT audit had improved to a grading of yellow.

At the time of the meeting, the Internal Audit Plan, set out in Appendix A of the report comprised a total of 48 audits, with 14 in progress and 12 completed.

Members welcomed the improvements demonstrated in follow?up audits and sought reassurance on team capacity. Officers confirmed that resource levels were kept under close review and benchmarked against comparable authorities, with any concerns to be escalated to the Committee if required.

The Head of Service: Governance, Audit & Procurement updated the Committee on the revised Internal Audit Charter for 2026/27, noting that changes reflected the updated global internal audit standards introduced nationally in April of the previous year. The Charter continued to define the purpose, authority and responsibilities of internal audit, consistent with GIAS requirements.

Following the discussion, it was:

RESOLVED – that:

a)    the information contained in this report in respect to the Internal Audit planned work undertaken between 1 November 2025 and 31 December 2025 and unplanned work to date be noted; and

b)   the updated Internal Audit Charter for 2026/27 be approved.