Decision - Global Internal Audit Standards Self- Assessment and Quality Assurance and Improvement Plan
Decision maker
Audit, Standards & General Purposes Committee
Report author
Carolyn Sheehan
Published
24 Sep 2025
Reference
7494
As published
the council's own words, uneditedTo provide Members with Internal Audit Service's self-assessment against the new Global Internal Audit Standards and details of any actions to improve compliance.
RESOLVED – That the Audit, Standards, and General Purposes Committee: 1) Note the self-assessment against the new GIAS and the resulting QAIP. 2) Approve the updated Internal Audit Charter.
Parsed from the document
gpt-5.6-luna-2026-07-09 · 1741/706 tokens · 7982ms · parsed 8 Sep 2026 11:40
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The plan records progress on actions to ensure Orbis IA complies with the Global Internal Audit Standards (GIAS) and improves its internal audit service. Several actions are complete, while others remain in progress or outstanding, with target dates extending to March 2026.
Recommendation
Continue implementing the Internal Audit Quality Assurance and Improvement Plan, completing outstanding and in-progress activities by their stated target dates.
Financial impact
none stated
Stakeholders named
parsed
Orbis IA staffpartner and client audit committeessenior managementmanagementpartner councilsChief Internal Auditor
Next steps
parsed- Complete the ongoing review of training and development documentation by October 2025.
- Complete the review of Orbis IA guidance and procedure documentation by December 2025.
- Refresh and update the Orbis IA Service Objectives document by December 2025.
- Review 2026/27 audit planning arrangements by March 2026.
- Review assurance mapping arrangements by March 2026.
- Develop and publish an internal audit and counter fraud bulletin by March 2026.
- Complete the remaining training, evidence, Annual Governance Statement and audit committee performance evaluation actions by their stated target dates.
Precedents
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