Issue - meetings

Report of the Director – Finance and Corporate Services

Mr Armstrong BDO presented the Internal Audit Strategy 2025/26 and asked the Group to review and approve the Strategy for BDO to start work on delivering it over the next financial year.

Mr Armstrong explained that BDO approached preparation of the Plan by looking at the Council’s Strategic Plan from the previous year and the Council’s risk management process and risk register. He said that the draft Plan was reviewed by the Executive Management Team and that he had met with all Directors individually.

Mr Armstrong referred Members of the Group to page 58 of the report which provided a summary of the nine audits in the Plan. He said that the Plan sought to provide core assurance over key processes and financial areas and some areas of future focus of the Council.

It was RESOLVED that the Governance Scrutiny Group reviewed and approved:

a)    the Internal Audit Plan 2025/26-2027/28 Appendix A

b)    the Internal Audit Charter, Appendix 1 of the Internal Audit Plan.