Decision

(i)       to note the annual opinion for 2025/26;

(ii)      to note that the Chief Internal Auditor had confirmed the organisational independence of Internal Audit;

(iii)      to note that there had been no limitation to the scope of Internal Audit work during 2025/26;

(iv)     to note the outcome of Internal Audit’s self-assessment against the requirements of the Global Internal Audit Standards; and

(v)      to note the content of Internal Audit’s Quality Assurance and Improvement Plan.