Issue - meetings

To comply with the Global Internal Audit Standards (GIAS), and the Application Note / CIPFA’s Code of Practice for the Governance of Internal Audit in UK Local Government, this report outlines the BCP Assurance Framework and the Internal Audit Plan for 2025/26.

The BCP Assurance Framework has been updated to indicate ‘Member Oversight’ of the assurance functions through the various committee meetings.

The final Internal Audit Plan for 2025/26 has been produced. Completion of the plan will enable the Head of Audit & Management Assurance to provide an annual conclusion on the Councils’ governance, risk management and control arrangements.

The allocated budget resource for 2025/26 is considered adequate to deliver the Internal Audit Charter and Audit Plan for 2025/26.

The Audit Manager presented a report, a copy of which had been circulated to each Member and a copy of which appears as Appendix 'F' to these Minutes in the Minute Book.

The report outlined the BCP Assurance Framework and the Internal Audit Plan for 2025/26. In response to the Committee’s request, the Assurance Framework had been updated to indicate ‘Member Oversight’ of the assurance functions through various committee meetings, including audit and governance and overview and scrutiny. The final Internal Audit Plan for 2025/26 was unchanged from that presented to the 27 January meeting. Core audit & assurance work showing all planned work across each individual service area was detailed further at Appendix B. Appendix C provided a further breakdown of the audits planned to be carried out in Quarter 1. Appendix D provided an updated anti-fraud and corruption work plan detailing activity to prevent, detect and investigate fraud and corruption in the forthcoming year.

One of the Committee’s Independent Persons raised a series of detailed questions around the content of the Internal Audit Plan 2025/26 with reference to supplementary professional guidance. She recommended that the Committee reconsider the matter once these questions had been resolved. In view of the number and complexity of the points raised the Committee agreed to defer consideration of the Internal Audit Plan and Internal Audit service budget for 2025/26 until the next meeting to allow the Head of Audit and Management Assurance and his team sufficient opportunity to consider these issues further before responding. It was suggested that an informal discussion on MS Teams prior to the next meeting may be useful, to include the Head of Audit and Management Assurance, the Vice Chair and the Independent Person, with other committee members invited.

RESOLVED that:

•       the updated BCP Assurance Framework be agreed

•       consideration of the remaining issues in the report, namely the Internal Audit Plan 2025/26 including the detailed breakdown of quarter 1 audits, and the 2025/26 budget for the Internal Audit service, be deferred until the next meeting on 29 May 2025.

Voting: Unanimous