Issue - meetings

The Board received a report from the Head of Audit and Operational Finance, updating Members on the internal audit activity since the last progress report to the Board on 24 September 2025.  It also highlighted any matters that were relevant to the Board’s responsibilities as the Council’s Audit Committee.

Members were referred to appendix 1, which listed all the planned work for the year and its current status.  The schedule of audits had been updated to reflect the progress made in completing audits since the last update to the Board.  By the end of October 2025, 591 days of audit work had been completed, which represented 56.3% of the total planned days for the year. 

The report’s appendix set out the progress against 2025/26 Internal Audit Plan.  Since the last progress report Internal Audit had finalised 11 audits, each of which included an overall assurance opinion. Full copies of the Internal Audit reports were included in the Part II of the agenda as they contained exempt information under Schedule 12A of the Local Government Act 1972.

RESOLVED:  That the Internal Audit Progress Report and comments made be noted