Issue - meetings

This report sets out the Internal Audit Charter and the Audit Plan for 2026/27. Approval of these documents by the Audit & Governance Committee is a requirement of the Global Internal Audit Standards (GIAS).

Some minor amendments have been made to the Internal Audit Charter (Appendix A) which includes an updated Internal Audit Strategy and an updated Data Analytics Strategy.

The final Internal Audit Plan for 2026/27 has been produced which includes some very minor amendments from the version provided to the Audit & Governance Committee in January 2025 alongside further details on how the resource will be allocated as described in the Core Audit Plan 2026/27 (Appendix B), Provisional audits for 2026/27 (Appendix C) and the Anti-Fraud & Corruption Plan 2026/27 (Appendix E).

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

The allocated budget resource for 2026/27 is considered adequate to deliver the Internal Audit Charter and Audit Plan for 2026/27.

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 'E' to these Minutes in the Minute Book.

This report set out the Internal Audit Charter and the Audit Plan for 2026/27. Approval of these documents by the Committee was a requirement of the Global Internal Audit Standards (GIAS). Minor amendments had been made to the Internal Audit Charter (Appendix A of the report), including an updated Internal Audit Strategy and an updated Data Analytics Strategy. The final Internal Audit Plan for 2026/27 included some very minor amendments to the version provided to the Committee in January 2025. In addition, further details were provided in the appendices to the report on how the resource would be allocated as described in the Core Audit Plan 2026/27, Provisional audits for 2026/27 and the Anti-Fraud & Corruption Plan 2026/27.

The Deputy CIA responded to questions and comments on the report. It was noted that the planned audit listed for Awabbs Law (damp and mould) would be reviewed before commencement to ensure any duplication was avoided. It was confirmed that the three Adult Social Care provisional audits would cover shared lives, supported living placements and the autism team. It was also confirmed that an external quality assurance review was planned for 2026, arrangements for this would be reported to the Committee.

The Deputy CIA explained that preliminary scoping was not included in the audit plan as this engagement was normally carried out immediately prior to the start of the audit for the purposes of operational efficiency. It was noted that audits did sometimes overlap into the other side of the financial year. The audit plan now operated on a rolling basis as part of a more dynamic, best practice approach to audit planning. In response to a concern about a proposed reduction in audit days for the planned audit for ‘communities and safety’ the Committee was assured that resource allocation could be adjusted to increase in one area and decrease in another as required. It was confirmed that further details of each audit would be included in future quarterly reports once the consultation was completed.

The Deputy CIA indicated that challenges from committee members provided welcome assistance to the Internal Audit team in reviewing and improving process.

RESOLVED that the Audit and Governance Committee:

•       approves the Internal Audit Charter and agrees that the Chair signs the document to record this approval (this may be a virtual sign off using email)

•       approves the Internal Audit Plan 2026/27 including the detailed breakdown of quarter 1 audits

•       notes the 2026/27 budget for the Internal Audit service which was approved by Council as part of the 2026/27 Council Budget setting and Medium Term Financial Plan update in February 2026.

Voting: Unanimous