Item 7 - 2026-27 Internal Audit Planning
West Dunbartonshire Council · 10 June 2026
Back to Audit Committee — 10 June 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer – Resources Audit Committee – 10 June 2026 ___________________________________________________________________ Subject: 2026/27 Internal Audit Planning 1. Purpose 1.1 The purpose of this report is to advise members of the approach to planning for the Internal Audit Section for the year 2026/27. 2. Recommendations 2.1 It is recommended that Members approve the 2026/27 Internal Audit Planning document and proposed 2026/27 allocation of Internal Audit resources set out in the plan which is included as Appendix 1. 3. Background 3.1 The Global Internal Audit Standards include the requirement for the Chief Internal Auditor to prepare a risk-based plan to determine the priorities of the internal audit activity, consistent with the organisation’s goals. 4. Main Issues 4.1 Internal Audit is an assurance function that primarily provides an independent and objective opinion to the organisation on the control environment comprising governance, risk management and controls by evaluating its effectiveness in achieving West Dunbartonshire Council’s (the Council) objectives. It objectively examines, evaluates and reports on the adequacy of the control environment as a contribution to the achievement of the Council’s vision and priorities. 4.2 The Local Authority Accounts (Scotland) Regulations 2014 require a local authority to operate a professional and objective internal auditing service which is provided in accordance with recognised internal auditing standards and practices. These standards and practices are set out in the Global Internal Audit Standards (UK public sector), ‘GIAS-UKPS’ and require Internal Audit to have suitable operational independence from the Council. 4.3 The internal audit planning document for 2026/27 has been drafted and is included at Appendix 1. This outlines the planned approach and areas of focus for the year ahead. 5. Personnel Implications 5.1 There are no personnel issues with this report. ITEM 7
Page 2
6. Financial and Procurement Implications 6.1 There are neither financial nor procurement implications arising directly from this report. 7. Risk Analysis 7.1 The Plan has been constructed taking cognisance of the risks associated with major systems. Consultation with relevant Chief Officers has been carried out to ensure that risks associated with delivering the Council’s objectives have been considered. 8. Equalities Impact Assessment (EIA) 8.1 There are no issues. 9. Consultation 9.1 Discussions will take place with senior management in relation to the detailed implementation of the proposed annual Internal Audit plan coverage. Further detail on the audit plan will be brought to a future Audit Committee. 10. Strategic Assessment 10.1 This report relates to all five of the Council’s Strategic Priorities. Laurence Slavin Chief Officer - Resources Date: 10 June 2026 Person to contact Gillian McConnachie, Chief Internal Auditor Email: gillian.mcconnachie@eastdunbarton.gov.uk Appendices: 1 - Internal Audit Planning 2026/27 Background Papers: None Wards Affected: All wards