Agenda item - Internal Audit Strategy and Annual Audit Plan 2026-27

RESOLVED –

That the Audit, Standards, and General Purposes Committee approves the Internal Audit Strategy and Internal Audit Plan and notes the Internal Audit Charter.

61.1    The Committee considered the Internal Audit Strategy and Annual Internal Audit Plan for 2026/27, underpinning the work of the Internal Audit Service in delivering the Annual Internal Audit Plan are the key principles and objectives as set out in the Internal Audit Strategy and Charter. These were presented alongside the Annual Internal Audit Plan for 2026/27 as good practice dictates that these should be updated and reviewed on an annual basis.

61.2    Councillors Baghoth, Guilmant, Hewitt, Loughran, Meadows, and West asked questions and contributed to the debate of the report.

61.3    RESOLVED –

That the Audit, Standards, and General Purposes Committee approves the Internal Audit Strategy and Internal Audit Plan and notes the Internal Audit Charter.