Issue - meetings

Purpose: The Global Internal Audit Standards (GIAS) in the UK Public Sector require the Council’s Internal Audit Plan and Audit Charter to be approved by those charged with governance within the Council.  The Standards also require the Internal Audit Strategy to be reviewed by the Governance Committee.  The key purpose of this report is to set out a risk-based plan of work for Internal Audit that will provide assurance to senior managers, members and the Governance Committee of the effectiveness of the Council’s governance, risk management and internal control frameworks, which also supports the Committee’s review of the Council’s Annual Governance Statement.

The Committee considered a report (Agenda Item 7) concerning the internal audit draft plan for 2025-28.

The Audit Manager introduced the report and highlighted that it was a requirement to obtain the Committee’s approval for the audit plan and charter. She highlighted to Members that new professional standards, implemented from April, fed into the revision of the audit charter. In addition, the new audit strategy would help to assist the internal audit team in taking a longer-term view of audit work.

Members noted the suggestion that there be an informal meeting between the Audit Manager and the Committee Members, without senior Council Officers present, in order to create a forum for more open communication. The Committee agreed that the Chairman would look to arrange an optional meeting between Members and the Audit Manager at a suitable time.

On a question about if the new audit framework would put additional workload pressure on Officers, the Audit Manager confirmed that the changes primarily related to the method of working, not necessarily the scope of the work, but that there was now an emphasis on proactive advisory work.

Overall, as the Committee was satisfied with the report, they agreed to approve the recommendations.

RESOLVED: That the Committee approve the Proposed Audit Plan and Internal Audit Charter.