Purpose

Informing the audit risk assessment is an external audit related review which is completed by the council’s management ahead of the main audit.

Decision

RESOLVED –

That the Audit, Standards, and General Purposes Committee:

1)       Note the audit risk assessment document.

2)       Indicate which (if any) additional matters it considers should be notified to the external auditor on the basis that they may also impact on the planned audit work and context for the financial year ending 31 March 2026.