Sally Harrison

Internal Audit & Counter Fraud Performance and the rolling Internal Audit Plan

From: Audit Committee - Friday, 26th September, 2025 10.00 am - September 26, 2025

...to take assurance from the work of the Internal Audit and Counter Fraud Teams, the progress made by management in implementing Agreed Management Actions, and to approve the Internal Audit Plan from October 2025 and approach to programming, while also requesting clarifications on specific actions.

Recommendations Approved

External Auditor's Update Report and Sector Briefing

From: Audit Committee - Friday, 26th September, 2025 10.00 am - September 26, 2025

...to note the External Auditor’s Progress Report and Sectoral Update for Cornwall Council, as set out in Appendix 1, and to request IT recommendations for the next meeting, ISO 260 reports for high-level audit findings, and an informal meeting with external audit and members.

Recommendations Approved

Regulation of Investigatory Powers Act - Annual Update

From: Audit Committee - Friday, 26th September, 2025 10.00 am - September 26, 2025

...to take assurance from the report that the use of powers granted to the Council under the Regulation of Investigatory Powers Act (RIPA) was conducted in accordance with the statue and guidance from the Investigatory Powers Commissioner’s Office.

Recommendations Approved

Counter Fraud Risk Update

From: Audit Committee - Friday, 26th September, 2025 10.00 am - September 26, 2025

...to take assurance from the work of the Counter Fraud and Internal Audit team that risks and exposures to fraud were being reasonably managed through a comprehensive framework of prevention, detection and deterrence activities, and to sharpen fraud KPIs, compile historical fraud data, develop assurance mapping, and share outputs informally.

Recommendations Approved

Appointment of Audit Committee Lay Member

From: Cornwall Council - Tuesday, 16th September, 2025 10.30 am - September 16, 2025

...to appoint Elizabeth Seale as a non-voting Independent Lay Member of the Audit Committee for an initial four-year term, with a potential two-year extension subject to Council confirmation.

Recommendations Approved

Activity Timeline

Meetings Attended ^{Note this may include planned future meetings.}

Decisions from Meetings

Internal Audit & Counter Fraud Performance and the rolling Internal Audit Plan

External Auditor's Update Report and Sector Briefing

Regulation of Investigatory Powers Act - Annual Update

Counter Fraud Risk Update

Appointment of Audit Committee Lay Member

Summary

Sally Harrison

Activity Timeline

Meetings Attended Note this may include planned future meetings.

Decisions from Meetings

Internal Audit & Counter Fraud Performance and the rolling Internal Audit Plan

External Auditor's Update Report and Sector Briefing

Regulation of Investigatory Powers Act - Annual Update

Counter Fraud Risk Update

Appointment of Audit Committee Lay Member

Summary

Meetings Attended ^{Note this may include planned future meetings.}