Issue - meetings
Internal Audit Plan and Charter
Meeting: 27/05/2025 - Audit and Governance Committee (Item 9)
9 Internal Audit Plan and Charter 
PDF 700 KB
Summary/Purpose
To present to the Audit and Governance Committee the Internal Audit Plan and Charter and Mandate for 2025/26 for consideration and approval.
Recommendation
That the Audit and Governance Committee resolves to:
1. Approve the proposed Internal Audit Plan 2025/26 and Internal Audit Charter & Mandate.
Additional documents:
- ANN A CDC Planning Paper 202526, item 9
PDF 957 KB
- ANNEX B SWAP internal_audit_charter May 2025, item 9
PDF 636 KB
- Webcast for Internal Audit Plan and Charter
Minutes:
The purpose of the report was to present the Internal Audit Plan and Charter and Mandate for 2025/26 for consideration and approval.
The Committee raised concerns
about ensuring that high-risk areas, such as the Publica
transition, were prioritised early enough to support timely
decision-making and effective oversight. While the agile audit
approach allowed for responsiveness to emerging risks, it was noted
that key audits must not be delayed to the point of losing their
value.
The Head of Internal Audit confirmed that high-priority projects
would remain in the plan throughout the year, with the expanded
audit team providing flexibility to address emerging issues. The
Deputy Chief Executive Officer added that in the event of a major
incident (e.g. cyber-attack), audit activity would be redirected,
with findings reported to the Committee. Adjustments to the plan
could be made if significant risks arose, potentially delaying
lower-priority work.
The Committee sought
clarification on the lack of detail in the Internal Audit plan
regarding ICT audits. The Deputy Chief
Executive Officer acknowledged the need to outline the scope of
planned audits, while emphasising that excessive detail could risk
exposing potential cyber vulnerabilities.
The Head of Internal Audit requested that the Chair sign off the
Internal Audit Charter, subject to the Committee’s
satisfaction with the report.
RESOLVED: That the Audit and Governance Committee APPROVE the Internal Audit Plan 2025/26 and the Internal Audit Charter and Mandate.
Voting record:
For - 4, Against - 0, Abstentions - 0, Absent/Did not vote - 0