Issue - meetings

As required by the Global Internal Audit Standards in UK Public Sector this report presents the Internal Audit Charter and the Internal Audit Plan 2026-27. The Internal Audit Charter (Appendix 1) is a formal document that includes the internal audit function’s mandate, organisational position, reporting relationships, scope of work, types of service, and other specifications. The Internal Audit Plan (Appendix 2) is a document, developed by the Chief Internal Auditor, that identifies the engagements and other internal audit services anticipated to be provided during a given period.

The Committee received a report that presented the Internal Audit Charter and the Internal Audit Plan 2026-27. The Internal Audit Charter (Appendix 1) was a formal document that included the internal audit function’s mandate, organisational position, reporting relationships, scope of work, types of service, and other specifications. The Internal Audit Plan (Appendix 2), developed by the Chief Internal Auditor, identified the engagements and other internal audit services anticipated to be provided during a given period.

The following matters were considered:

a)    The Internal Auditor confirmed that the Plan had reverted to an annual plan rather than half yearly plans. The Committee would still receive updates throughout the year.  She also confirmed that the audit work for the year would need to be concluded by end of December as the conclusions report would be presented to the March 2027 meeting.

b)    In response to a Member question around the Local Government Review transition process and audit reporting, the Internal Auditor confirmed that she currently reported to four of the five councils that would make up East Surrey unitary.  She could not say what the internal audit proposals were for the new unitary and that was a task for the shadow authority to make clear as part of their work.

c)    In response to a Member statement about not wanting the piece of work around volunteers to be forgotten the Chair confirmed that this was on the workstream of the new shadow authority.

Following consideration, it was unanimously resolved:

(1)       To provide input to and approve the Internal Audit Charter 2026-27 as set out in Appendix 1.

(1)       To provide input to and approve the Internal Audit Plan 2026-27 as set out in Appendix 2.