Internal Audit Strategy and Annual Audit Plan 2025-26

From: Audit, Standards & General Purposes Committee - Tuesday, 22nd April, 2025 4.00pm - April 22, 2025

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.

For Determination

Standards Update

From: Audit, Standards & General Purposes Committee - Tuesday, 22nd April, 2025 4.00pm - April 22, 2025

For Determination

Updated Whistleblowing Policy

From: Audit, Standards & General Purposes Committee - Tuesday, 22nd April, 2025 4.00pm - April 22, 2025

For Determination

New Disciplinary Policy and Procedure

From: Audit, Standards & General Purposes Committee - Tuesday, 22nd April, 2025 4.00pm - April 22, 2025

Updated and amended Disciplinary Policy and Procedure to replace existing policy.

For Determination

Internal Audit and Counter Fraud Quarter 3 Progress Report 2024-25

From: Audit, Standards & General Purposes Committee - Tuesday, 22nd April, 2025 4.00pm - April 22, 2025

The purpose of this report is to provide Members with an update on all Internal Audit and Counter Fraud activity completed during quarter 3 (2024-25), including a summary of all key audit findings. The report also includes an update on the performance of the Internal Audit service during the period.

For Determination