To present to the Audit and Governance Committee the Internal Audit Charter and Mandate 2026/27 for consideration and approval.

The Head of Internal Audit (HIA) introduced the Internal Audit Charter and Mandate, a standard document that sets out the framework for how internal audit operates within the council. It clearly defines the roles and responsibilities of the Audit Committee, the Chair, the Head of Internal Audit, and council officers, ensuring clarity around governance and accountability. The document explains how internal audit fits into the wider governance structure and supports effective oversight. It was presented to the committee for approval, although it would usually be brought alongside the audit plan, which will follow at a later meeting once final sign-off is complete.

In response to committee questions, it was noted that;

1. The charter is a standard, globally aligned document, and no major structural changes are considered necessary.
2. Issues with delays in information sharing are recognised, but these are better addressed through improved processes, not by changing the charter wording.
3. A joint working protocol will be developed to strengthen cooperation, including:
   • Clear timelines and escalation processes
   • Possible KPIs and performance measures
   • Greater transparency with the committee
4. There was discussion on improving how audit activity is measured, with recognition that quality, depth, and outcomes matter more than just the number of audits completed.
5. Internal audit already provides recommendations through agreed actions and may introduce best practice suggestions from other organisations to add further value.
6. Overall, the focus is on improving partnership working, clarity, and reporting, while keeping the core charter unchanged.

RESOLVED

The committee approves the Internal Audit Charter and Mandate 2026/27