Decision

RESOLVED: That the Committee:

(1)   Noted the SIAS Progress Report for the period to 25 August 2026.

(2)   Noted the implementation status of the reported high-priority recommendations.

(3)   Noted the Global Internal Audit Standards External Quality Assessment Briefing Paper.

(4)   Approved the amendment to the Audit Charter.

REASON FOR DECISION: To report progress made by the SIAS in delivering the Council’s Annual Internal Audit Plan for 2025/26 as 25 August 2026.