Issue - meetings

To comply with the Global Internal Audit Standards (GIAS) and to ensure early consultation with the Audit & Governance Committee, this report outlines the BCP Assurance Framework and the 2026/27 Internal Audit Plan proposed approach.

The Assurance Framework (Appendix A) has been updated with some minor changes to reflect current organisational structure and ‘Ethics’ has been added as a new Key Assurance Function.

The proposed 2026/27 Internal Audit Plan approach shows the amount of resource required to provide core audit & assurance work (includes high level risks, key assurance functions and key financial systems audits). Other work (includes investigations) is also planned to be carried out alongside corporate assurance (includes corporate fraud) and governance work (includes annual governance statement).

The main change for the 2026/27 Internal Audit Plan is a reduction in overall available resource of 220 days. This reflects the planned conversion of three Apprentice posts into two Auditor roles during 2025/26 and the appointment of a replacement Audit Manager on a part-time basis. This brings the team back to the position prior to the appointment of apprentices with a higher level of experienced and skilled staff.

The proposed 2026/27 Internal Audit Plan approach has been designed to comply with the GIAS and enable the Head of Internal Audit to provide an annual conclusion on the Councils’ governance, risk management and control arrangements.