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.

Content

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