Meeting:	Audit and Governance Committee
Meeting date:	12/11/2025
Report of:	Head of Internal Audit (Veritau)
Portfolio of:	Cllr Lomas Executive Member for Finance, Performance, Major Projects, Human Rights, Equality and Inclusion

Audit and Governance Committee Report: Internal Audit Progress Report 2025/26

Subject of Report

1. This report provides an update on the delivery of the internal audit work programme for 2025/26, and plans for delivery over the remainder of the year.

Policy Basis

2. The work of internal audit in local government is governed by the Global Internal Audit Standards in the UK Public Sector. This regime, which came into effect on 1 April 2025, is made up of the Institute of Internal Auditors’ Global Internal Audit Standards (including Topical Requirements), and the Application Note: Global Internal Audit Standards in the UK Public Sector.

3. In accordance with these standards, periodic reports on internal audit work are presented to the Audit and Governance Committee.

Recommendation and Reasons

4. The Audit and Governance Committee is asked to:

- Note the progress made in delivering the 2025/26 internal audit work programme, and plans for delivery over the remainder of the year 

Reason

To enable members to consider the implications of internal audit findings, and to review planned activity for the remainder of 2025/26.

Background

5. The 2025/26 internal audit work programme was approved by the Audit and Governance Committee at its meeting on 17 March 2025.

6. To conform with professional standards, and the council’s audit charter, the Head of Internal Audit must report periodically to the committee on the progress made against the internal audit work programme, and on the results of audit activities undertaken.

7. Annex 1 to this report provides an update on progress made in delivering the internal audit work programme. This includes a summary of completed work, work currently in progress, and work scheduled for the remainder of the year. It also reports on outcomes from the follow-up of actions agreed in previous audit reports.

Consultation Analysis

8. Senior council officers and this committee have been consulted during the development of the 2025/26 work programme on which this progress report is based. However, no consultation was required in the preparation of this report.

Risks and Mitigations

9. The council will not comply with proper practice for internal audit if the results of internal audit work are not reported to senior management and the Audit and Governance Committee. This could result in external scrutiny and challenge.  

Contact details

For further information please contact the authors of this Report.

Author

Name:	Max Thomas
Job Title:	Head of Internal Audit
Service Area:	Veritau Limited
Telephone:	01904 552940
Report approved:	Yes
Date:	31/10/2025

Background papers

· 72. Internal Audit Work Programme

Annexes

· Annex 1: Internal audit progress report 2025/26

· Exempt annex 2: Elvington Primary School

· Exempt annex 3: Carbon adaptation and reduction

· Exempt annex 4: Physical information security compliance

· Exempt annex 5: Schools themed audit: premium allocations

· Exempt annex 6: Public EV Charging Strategy

· Exempt annex 7: Free school meals (auto-enrolment)

· Exempt annex 8: Recruitment and selection

· Exempt annex 9: Contract management