Internal Audit Update
Perth and Kinross Council · 23 March 2026
Back to Audit and Risk Committee — 23 March 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
Our vision is a Perth and Kinross where everyone can live life well, free from poverty and inequality ___________________________________________________________________ Committee or Board: Audit & Risk Committee Date of Meeting: 23 March 2026 Report Title: Internal Audit Update Report Number: 26/69 Report Author: Jackie Clark, Chief Internal Auditor Organisational Lead: Strategic Lead – Legal and Governance 1 Purpose 1.1 The purpose of this Report is to present a summary of Internal Audit’s work undertaken as part of the Internal Audit Plans for 2024/25 and 2025/26. 1.2 Sections 1. Purpose 2. Recommendations 3. Background/Context 4. Progress Update 5. Outcome from Consultancy Work 6. Conclusion 7. Impact Value Assessment 8. Appendices 2 Recommendation It is recommended that the Committee: 2.1 notes progress with Internal Audit activity. 3 Background/Context 3.1 The Global Internal Audit Standards in the UK Public Sector (GIAS (UKPS)) and the Code of Practice for the Governance of Internal Audit in UK Local Government require that the Audit Committee should receive regular engagement reporting for internal audit activity and on performance relative to the approved plan.
Page 2
3.2 Work has continued on assignments from Perth & Kinross Council’s Internal Audit Plans. In addition, work has continued to be undertaken in connection with the Internal Audit provision for Perth & Kinross’ Integration Joint Board. 3.3 Internal Audit continues to support Services to investigate matches for the National Fraud Initiative in line with the timeline as laid down by Audit Scotland. This exercise is near completion and a report detailing the outcomes for Perth & Kinross Council will be prepared for consideration at the next meeting of the Audit & Risk Committee. 4 Progress Update 4.1 Appendix 1 shows the status of audits arising from the Internal Audit Plans. 4.2 Internal Audit continues to undertake a range of unplanned and responsive work in addition to the planned programme. This includes pieces of consultancy and advisory support requested directly by services, reflecting the team’s role not only in providing assurance but also in adding value and supporting improvement across the organisation. Where any significant control matters are identified through this unplanned or consultancy activity, these will be reported to the Audit & Risk Committee. 4.3 Internal Audit has also been commissioned by Housing & Communities to complete an assurance and advisory assignment in relation to the arrangements for disposal of 4 chalets at Double Dykes Gypsy Travellers Site. The objective was to provide reassurance that there have been no breach of legislation or any actions that have resulted in poor practice, and I have been pleased to be able to provide that reassurance. 4.4 Internal Audit has discussed A25-12 Asset Management with external audit colleagues. This will be the focus of Audit Scotland’s thematic work in 2026. Due to the timing of this and the significant overlap in the scope of both assignments, and the fact that this is part of a wider programme of work for External Audit, it is proposed that Internal Audit do not complete their assignment. This will ensure that there is no duplication of audit effort and will ensure that the Service is not stretched in responding to two sets of auditors for a broadly similar purpose 5 Proposals 5.1 Not applicable. 6 Conclusion 6.1 Not applicable. 7 Impact Value Assessment 7.1 This report has been classified as being an operational report and as such does not require a full Impact and Value Assessment.
Page 3
8 Appendices 8.1 Appendix 1 – Internal Audit Activity