Issue - meetings

          The Board considered a report of the Head of Audit, Procurement and Operational Finance, which sought approval for the planned programme of internal audit work for 2025/26.

          A risk based Audit Plan had been prepared, designed to enable Internal Audit to deliver an overall opinion on the Council’s risk management and control and governance arrangements.   A copy of the draft Audit Plan for 2025/26 was attached as an appendix to the report. It outlined the role and scope of internal audit, how internal audit was resourced and delivered, reporting arrangements, and the planning methodology.

          The Board was advised that the Plan served as a statement of intent but remained flexible to accommodate changes in the organisational risk environment and internal audit resources throughout the year.

          Performance against the Audit Plan would be kept under review throughout the year and regular progress reports would be provided to the Board. Internal Audit would liaise as necessary with the Council’s External Auditor, Grant Thornton, to minimise duplication and to ensure efficient and effective deployment of the overall audit resource.

          Arising from the discussion, the Board requested further information on the Grant Finder app.

          RESOLVED: That the Board approves the Annual Internal Audit Plan for 2025/26.