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.

The Deputy Chief Internal Auditor (CIA) presented a report, a copy of which had been circulated to each Member and a copy of which appears as Appendix 'I' to these Minutes in the Minute Book.

The report aimed to provide assurance that the work on the BCP Assurance framework and the 2026/27 Internal Audit Plan proposed approach complied with the Global internal Audit Standards (GIAS). Members were reminded that the Committee had recently received a detailed presentation on internal audit planning.

The Deputy CIA highlighted that the Assurance Framework at Appendix A of the report had been updated to include ‘Ethics’ as a new Key Assurance Function, along with some minor changes to reflect current organisational structure. With regard to forward planning, he explained that Internal Audit was currently consulting with corporate and service directors on areas of risk and that input from committee members into the audit planning process was welcomed.

A Member commented on how useful the table of information was in Appendix A in providing an overview of the assurance framework process.  The Deputy CIA was asked if there was sufficient level of resources to deliver assurance requirements and if there was any pressure to reduce staffing as part of the budget process. He confirmed that there were adequate resources to enable the CIA to issue the annual audit opinion and that there was no pressure to cut any resource. The Chair commented on the second line assurance arrangements.

RESOLVED that the Committee:

(a)  Agrees the BCP Assurance Framework

(b)  Has considered and commented on the proposed 2026/27 Audit Plan approach including high level allocation of resource.

Voting: Unanimous