Internal Audit Update
Perth and Kinross Council · 21 September 2026
Back to Audit and Risk Committee — 21 September 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: 21 September 2026 Report Title: Internal Audit Update Report Number: 26/254 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 2025/26 and 2026/27. 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 has commenced preparations for the 2026/27 exercise of the National Fraud Initiative to ensure that the Council is able to meet the expectations, in line with the timeline as laid down by Audit Scotland. A report on this is included on the agenda for this Committee. 4. Progress Update 4.1 Appendix 1 shows the status of audits arising from the Internal Audit Plans. 4.2 Internal Audit is currently involved with further areas of unplanned work. Where any control issues arise as a result of these, reports will be presented to the Audit & Risk Committee. 5. Conclusion 5.1 Not applicable. 6. Impact Value Assessment 6.1 This report has been classified as being an operational report and as such does not require a full Impact and Value Assessment. 7. Appendices 7.1 Appendix 1 – Internal Audit Activity