Decision - Internal Audit Strategy and Annual Audit Plan 2026-27
Decision maker
Audit, Standards & General Purposes Committee
Report author
Carolyn Sheehan
Published
22 Apr 2026
Reference
7602
As published
the council's own words, uneditedThis report presents to Members the internal audit strategy and the planned audit coverage for 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.
Parsed from the document
gpt-5.6-luna-2026-07-09 · 2902/715 tokens · 7099ms · parsed 8 Sep 2026 11:36
Everything below was read out of a PDF by a model
It is useful and it is not authoritative. The document it came from is linked in the
rail, and where the two disagree the document is right.
The Charter sets out the purpose, authority, responsibilities and operating principles of the Council’s Internal Audit function. It establishes requirements for independence, statutory compliance, reporting, resources, fraud work, consultancy and quality assurance, and must be reviewed annually.
Recommendation
That the Internal Audit Charter be reviewed annually and approved by the Corporate Leadership Team and the Audit, Standards and General Purposes Committee.
Financial impact
none stated
Ward affected
city-wide
Decision maker
Audit, Standards and General Purposes Committee and Corporate Leadership Team
Stakeholders named
parsed
Audit, Standards and General Purposes CommitteeCorporate Leadership TeamChief Internal AuditorCouncil officers and MembersS151 OfficerMonitoring OfficerChief ExecutiveCouncil’s External AuditorInternal Audit staffthe public
Next steps
parsed- Review the Charter annually.
- Obtain approval from the Corporate Leadership Team and the Audit, Standards and General Purposes Committee.
- The Chief Internal Auditor will apply the Charter and keep it up to date.
Precedents
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