Issue - meetings

The Committee heard from the Internal Auditor who introduced the item. It was noted that the Internal Audit Annual Plan was flexible and would remain so throughout the year to accommodate any changes in the risk profile. The Auditor explained that the plan was developed using a wide range of information sources, including risk registers, discussions with the Management Team, sector risk profiles, technical team recommendations, topical issues, and forthcoming regulatory changes. The proposed Internal Audit Plan for 2025-2026 was linked to the risk registers to ensure it addressed important issues. Proposed timings and reporting schedules were included to provide a balanced flow of reports throughout the year, allowing sufficient time for Members to scrutinise individual reports.

The Auditor continued, adding that the plan was comprehensive and diverse, covering strategic and operational areas of concern. A brief scope was included, which would be fully developed with relevant Officers once the plan was approved. Members were asked to consider whether the plan covered key risks and provided the necessary assurances for their roles and responsibilities.

A request was made by the Chairman for the Internal Audit Team to consider biodiversity alongside the climate change strategic risk, noting its importance in planning issues. This was agreed by the Auditor and would be incorporated into the programme.

The Chairman acknowledged the time spent discussing and developing the plan with the Management Team.

With no further comments or questions, and having been moved, seconded and voted upon, it was unanimously

RESOLVED that the draft Internal Audit Plan for 25/26 be approved.