Issue - meetings

This report seeks Member approval of the Internal Audit and Counter Fraud Plan for the year 2025/26.

The report of the Chief Audit Executive presented the Internal Audit and Counter Fraud Plan for 2025/26, which had been developed using a risk-based approach to determine the priorities of the Internal Audit activity consistent with the organisation’s goals. 

Significant risk areas and priorities had been identified through a risk assessment which included a review of the Strategic and Service Risk Registers, analysis of the wider environment, use of organisational knowledge and discussions with Directors and Heads of Service, both individually and collectively as part of Management Teams.  The Plan had been reviewed and endorsed by the Management Team.

RESOLVED:  That the Internal Audit and Counter Fraud Plan for the year 2025/26, as set out in Annex 1 of the report, be approved.