Purpose

The 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.

Decision

RESOLVED –

That the Audit, Standards, and General Purposes Committee approve the Internal Audit Strategy and Internal Audit Plan, and notes the Internal Audit Charter.