Purpose

Public Sector Internal Audit Standards require
that Internal Audit produce an annual report on the adequacy and
effectiveness of the Council’s framework of governance, risk
management and control. It is one of the functions of the Audit
Committee to review the activities of the Internal Audit function,
including its annual work programme. This report presents the
Internal Audit Annual Report for 2023/24, including the Chief
Internal Auditor’s Opinion. Updates have also been provided
on the basis of the annual assurance opinion, rationale for the
opinion, and updates on the work of Internal Audit during the
year.