Issue - meetings

That the Draft Internal Audit Charter 2025/26 at Appendix 1, be approved.

That the Draft Internal Audit Strategy 2025/26 at Appendix 2, be approved.

Members received an overview of the circulated report.

In relation to the payroll administrative audit, members asked Officers to confirm whether the scope noting its substantial assurance considered access, authorisation and segregation of duties. Officers confirmed that yes it did.

Members highlighted the performance data audit which was deferred into the current year plan and previously discussed model governance or end user computing application risk. Members asked if there was a plan to start weaving that into the audits.

Officers expressed the reason the performance data audit deferral, in line with the narrative on pack page 214. There will be opportunity to review and update the specific audit scope within 25/26 and consider the relevance of model governance.

Members mentioned that whilst the level of mandatory training achieved post audit review was 63.8%, the completion rate now is above 75% for five of the mandatory courses, which is an improvement.

RESOLVED:

That the report be noted.