HSCP 2025/26 Internal Audit Annual Report
Argyll and Bute Council · 16 June 2026
Back to Argyll and Bute HSCP Audit and Risk Committee — 16 June 2026 and its agenda
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Audit and Risk Committee: Date of Meeting: 16 June 2026 Title of Report: HSCP 2025/26 Internal Audit Annual Report Presented by: Paul Macaskill, Chief Internal Auditor The Committee is asked to: • endorse the 2025/26 HSCP Internal Audit Annual Report. 1. EXECUTIVE SUMMARY 1.1 This report presents the final 2025/26 A&B HSCP Internal Audit Annual Report to the Audit and Risk Committee (the Committee) and provides a formal opinion for 2025/26 based on our completed work. 2. RECOMMENDATIONS 2.1 The Committee is asked to endorse the 2025/26 HSCP Internal Audit Annual Report. 3. DETAIL OF REPORT 3.1 The Global Internal Audit Standards (GIAS) stipulate that the appointed internal audit provider must deliver an annual opinion based on the work undertaken during that period in which the internal audit plan covered. This opinion must be provided to those charged with governance, specifically this Committee. This annual opinion informs the Annual Governance Statement. 3.2 In assessing the level of assurance to be given, we have based our opinion primarily on the five internal audit reviews undertaken and not the wider financial management and governance arrangements in place during the year. 3.3 In coming to our opinion we have considered: • the reviews undertaken as part of the 2025/26 internal audit plan • any additional work where that has been requested • the internal audit coverage achieved to date
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• any scope limitations imposed by management • matters arising from previous reviews and the extent of follow-up action taken including in year audits • expectations of senior management, the Audit & Risk Committee and other stakeholders • the extent to which internal controls address the client’s risk management /control framework. 3.4 Internal audit activity is planned to enable an independent annual opinion to be given by the CIA on the adequacy and effectiveness of internal controls within the IJB, including the systems that achieve the corporate objectives of the IJB and those that manage the material risks faced by the IJB. It should be noted, however, that the presence of an effective internal audit function contributes toward, but is not a substitute for, effective control and it is primarily the responsibility of line management to establish internal controls so that the IJB's activities are conducted in an efficient manner, to ensure that management policies and directives are adhered to and that assets and records are safeguarded. 4. RELEVANT DATA AND INDICATORS - NONE 5. CONTRIBUTION TO STRATEGIC PRIORITIES 5.1 Audit reports, plans and annual opinions may include agreed actions to strengthen internal control and delivery of an effective internal audit function and should help reduce the HSCP’s risk exposure. 6. GOVERNANCE IMPLICATIONS 6.1 Financial Impact - None 6.2 Staff Governance - None 6.3 Clinical and Care Governance - None 7. PROFESSIONAL ADVISORY - NONE 8. EQUALITY & DIVERSITY IMPLICATIONS - NONE 9. GENERAL DATA PROTECTION PRINCIPLES COMPLIANCE 9.1 This report in itself does not raise any GDPR issues. 10. RISK ASSESSMENT 10.1 The annual audit report may provide an overall opinion on the management of risk in relations to our findings which have arisen from our work. 11. PUBLIC & USER INVOLVEMENT & ENGAGEMENT - NONE 12. CONCLUSIONS
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12.1 We are able to provide a reasonable level of assurance on the adequacy of internal controls and governance arrangements within the IJB arising only from the results of internal audit reviews we have completed during the period in accordance with the programme of Internal Audit work approved by the Committee. 13. DIRECTIONS Directions required to Council, NHS Board or both. Directions to: Tick No Directions Required X Argyll & Bute Council NHS Highland Health Board Argyll & Bute Council and NHS Highland Health Board 14. PREVIOUS REVIEW OF THE REPORT Meeting Title of report Date Output (if relevant) N/A N/A N/A N/A REPORT AUTHOR AND CONTACT Author: Paul Macaskill Email: paul.macaskill@argyll-bute.gov.uk Appendix 1 – 2025/26 Internal Audit Annual Report