NORTH YORKSHIRE COUNCIL

 

AUDIT COMMITTEE

 

15 DECEMBER 2025

 

INTERNAL AUDIT WORK PROGRAMME CONSULTATION 2026/27

 

 

1.0      PURPOSE OF THE REPORT

 

1.1         To seek Members’ views on the priorities for internal audit in 2026/27, to help inform the focus of the internal audit work programme.

 

 

2.0      BACKGROUND

 

2.1      Internal audit provides independent and objective assurance and advice on the council’s operations. It helps the council to achieve its objectives by bringing a systematic, disciplined approach to the evaluation and improvement of the effectiveness of risk management, control and governance processes.

 

2.2      The Global Internal Audit Standards (GIAS) and the council’s audit charter, require internal audit to draw up an indicative programme of work based on an assessment of risk. That programme of work must take account of the need to deliver an annual internal audit opinion.

 

2.3      The standards require internal audit to independently form a view on the risks facing the council in pulling together the internal audit programme of work. The standards also require the views of members of the Audit Committee and senior council officers to be considered by internal audit when forming that assessment of risk.

 

2.4      The consultation report included at appendix 1 contains information on our approach to developing the work programme, the internal audit opinion framework itself and some examples of services, systems and processes we could review under each aspect of the opinion framework.

 

2.5      Consultation with senior council officers on the proposed internal audit work programme will be undertaken over the next three months. A draft 2026/27 internal audit work programme will then be brought to this committee in March 2026 for approval.

 

3.0      IMPLICATIONS

 

3.1      This report is for information only. There are no local member, financial, human resources, legal, equalities or climate change implications.

 

 

4.0      RECOMMENDATIONS

 

4.1      Members are asked to provide their views on areas that should be considered a priority for inclusion in the 2026/27 internal audit work programme.

 

 

MAX THOMAS

Head of Internal Audit

 

Report prepared and presented by Max Thomas, Head of Internal Audit and Stuart Cutts, Assistant Director – Audit Assurance

 

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County Hall

Northallerton 

 

20 November 2025