Issue - meetings
Internal Audit Plan 2026/27
Meeting: 19/03/2026 - Audit and Governance Committee (Item 118)
118 Internal Audit Plan 2026/27 
PDF 209 KB
Purpose:
To present to the Audit and Governance Committee the Internal Audit Plan, Charter and Mandate 2026/27 for consideration and approval.
Recommendations:
That the Audit and Governance Committee resolves to:
1. Approve the proposed Internal Audit Plan 2026/27.
2. Approve the Internal Audit Charter and Mandate 2026/27.
Additional documents:
- ANN A WODC Planning Paper 202627 DRAFT, item 118
PDF 931 KB
- ANN B SWAP internal_audit_charter March 2026, item 118
PDF 627 KB
- Webcast for Internal Audit Plan 2026/27
Minutes:
Lucy Cater, Head of Internal Audit. Assistant Director, SWAP Internal Audit Services, presented the item the purpose of which was to present to the Audit and Governance Committee the Internal Audit Plan, Charter and Mandate 2026/27 for consideration and approval.
In the presentation the Head of Internal Audit. Assistant Director, SWAP Internal Audit Services made the following points:
- The Internal Audit Plan was the programme of work designed and consulted on in January and February 2026.
- The Audit Charter and Mandate granted the Internal Audit function the authority to provide the Audit and Governance Committee and the Council’s Senior Management Team with objective assurance, advice, insight and foresight.
- The Audit Plan differed from the previous versions, as it now linked to the Council’s Priorities and Risk Register. This would help with future reporting to the Audit and Governance Committee.
There were no questions raised.
Councillor Carl Rylett, Chair of the Audit and Governance Committee, proposed the recommendations of the report. This proposal was seconded by Councillor Sandra Simpson.
The Audit and Governance Committee resolved to:
- Approve the proposed Internal Audit Plan 2026/27.
- Approve the Internal Audit Charter and Mandate 2026/27.