Decision - Internal Audit Strategy and Annual Audit Plan 2025-26
As published
the council's own words, uneditedThe purpose of this report is to provide Members with an update on the Internal Audit Strategy adopted for 2025-26 to deliver Internal Audit services. This includes an indicative Audit Plan developed for 2025-26. The plan remains flexible to allow the service to respond to emerging risks and investigation activity.
RESOLVED – That the Audit, Standards, and General Purposes Committee approve 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 · 4323/1438 tokens · 10330ms · parsed 9 Sep 2026 15:34The report sets out Brighton and Hove City Council’s risk-based Internal Audit Strategy and Annual Audit Plan for 2025/26, covering financial systems, housing repairs, procurement, counter-fraud work and major organisational change. Internal Audit will continue to be delivered in partnership with East Sussex County Council and Surrey County Council, with 1,860 audit and counter-fraud days planned.
Stakeholders named
parsedNext steps
parsed- Deliver the risk-based Internal Audit Plan during 2025/26.
- Report audit findings and delivery progress to the Corporate Leadership Team and the Audit, Standards and General Purposes Committee quarterly.
- Track implementation of high-priority management actions.
- Produce the Annual Internal Audit Opinion and report it by the end of July.