To present the updated Internal Audit Plan for 2026/27 for approval by Committee. 

The committee received the proposed Internal Audit Plan for 2026/27. Members were advised that the plan had been developed following discussions with directors and had been informed by the corporate risk register and other sources of assurance. The proposed programme of work was designed to provide coverage across key corporate risks and service areas, and officers noted that further areas for review, including emerging risks identified during the meeting, would continue to be considered to ensure appropriate audit coverage across all directorates.

In response to questions, it was noted.

1. Assurance was requested about audit coverage of Children’s Services. Officers and the Cabinet Member emphasised that maintaining and sustaining improvements within the directorate remained a key priority and focus. It was explained that, although the proposed Internal Audit Plan included limited audit work in this area, a range of other assurance and quality assurance arrangements were in place to monitor performance and ensure improvements continued. Officers confirmed that additional audit work in Children’s Services could be considered and that there would be no resistance to further review if required.
2. Adult services was currently an area where further improvement work and assurance activity may be beneficial, particularly given the operational and financial challenges faced by the service.
3. Whilst the plan was informed by corporate risks, not every audit had a direct connection to a specific risk. Some reviews were undertaken to provide assurance on compliance, governance, service changes or grant requirements.
4. The committee was assured that sufficient audit coverage existed across key risk areas and that any amendments to the audit plan would continue to be reported through regular updates.

Resolved that the committee agreed the audit plan.