Purpose

The Internal Audit Strategy 2025–2028
has been developed in accordance with the Global Internal Audit
Standards to provide a clear vision and direction for the
Council’s internal audit function. It ensures that audit
activities are aligned with the Council’s strategic
objectives, key risks, and stakeholder expectations. The strategy
supports effective governance, risk management, and internal
control by promoting innovation, operational excellence, and
strategic partnership, while also ensuring the audit service
remains agile, skilled, and responsive to the evolving needs of the
Council.