Internal Audit Plan 2526 Mid-year Update
North Ayrshire Council · 20 November 2025
Back to Audit and Scrutiny Committee — 20 November 2025 and its agenda
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NORTH AYRSHIRE COUNCIL 20 November 2025 Audit and Scrutiny Committee Title: Internal Audit Plan 25/26: Mid-year Update Purpose: To provide an update on progress made in delivering the 2025/26 Internal Audit Plan. Recommendation: That the Committee notes the current position with the 2025/26 internal audit plan and approves the inclusion of eight additional audit reviews in 2025/26. 1. Executive Summary 1.1 The current Internal Audit Plan for 2025/26 was approved by the Audit and Scrutiny Committee in March 2025. The plan sets out the areas of work which Internal Audit intends to cover during the year. 1.2 The Global Internal Audit Standards (GIAS) recognise that it is good practice to regularly review and adjust the plan, as necessary, in response to changes in the organisation’s business, risks, operations, programmes, systems and controls. 1.3 Additions to the internal audit plan have been agreed in consultation with Chief Officers across the Council’s directorates for 2025/26 and these are detailed within the report at Appendix B. 1.4 Appendix C outlines the audits listed within the rolling plan which will be drawn from during the year, if resource capacity allows. 2. Background 2.1 Appendix A to this report is the approved audit plan for 2025/26. For each audit additional information has been provided to show the actual activity to 30 September 2025. 2.2 In line with good practice, the plan should be reviewed during the year in light of experience gained from audit work carried out, emerging risks to the Council and the changing environment in which audit work is carried out. 2.3 Using a risk-based approach and in consultation with Chief Officers in each of the Council’s directorates, eight additions to the audit plan, for completion during Q3 & Q4, are noted in Appendix B. These have been selected from the rolling long list of audits that were presented to the committee in March 2025. An updated copy of the rolling long list of audits is in included at Appendix C and future audits will be drawn down from this where capacity allows.
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2.4 Any further material updates to the Audit Plan will be brought to the committee for consideration as the financial year progresses. 3. Proposals 3.1 It is proposed that the Committee notes the current position of the 2025/26 internal audit plan, as specified in Appendix A and approves the inclusion of the eight additional audit reviews noted in Appendix B in 2025/26. 4. Implications/Socio-economic Duty Financial 4.1 None. Human Resources 4.2 None. Legal 4.3 None. Equality/Socio-economic 4.4 None. Climate Change and Carbon 4.5 None. Key Priorities 4.6 The work of Internal Audit helps to support the efficient delivery of the strategic priorities within the Council Plan 2023-2028. Community Wealth Building 4.7 None. Islands Communities Impact Assessment (ICIA) 4.8 None. United Nations Rights of the Child (UNCRC) 4.9 None. Consumer Duty 4.10 None.
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5. Consultation 5.1 The relevant Services are consulted on Internal Audit findings during each audit assignment. Services have also been consulted on the proposed changes to the internal audit plan. Mark Boyd Head of Service (Finance) For further information please contact Anne-Marie Fenton, Interim Senior Manager (Internal Audit) on afenton@north-ayrshire.gov.uk . Background Papers None.
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Internal Audit Plan 2025/26 Quarters 1 & 2 Appendix A Audit Area to Deliver in Plan Directorate / Service Planned Quarter Priority Link to Council Plan Link to Risk Registers Progress to Date HSCP - Overtime Controls HSCP Q1 B A Sustainable Council – a Community Wealth Building Council that is efficient and accessible, maximising investment and focusing resources towards our priorities Operational Risk Complete CT / NDR Refunds Finance/ People & ICT Q1 B A Sustainable Council – a Community Wealth Building Council that is efficient and accessible, maximising investment and focusing resources towards our priorities N/A Fieldwork Ongoing School Funds Education Q1 B N/A N/A Fieldwork Ongoing ICT - Asset Management People & ICT Q1 A Wellbeing – to transition to a wellbeing economy, delivering prosperity, wellbeing and resilience for local people Strategic Risk To Start Buildings and Estate Maintenance Place Q1 B Wellbeing – to transition to a wellbeing economy, delivering prosperity, wellbeing and resilience for local people Operational Risk To Start Social Care Establishments HSCP Q2 A Wellbeing – to transition to a wellbeing economy, delivering prosperity, wellbeing and resilience for local people Strategic Risk To Start Capital Monitoring Finance Q2 B A Sustainable Council – a Community Wealth Building Council that is efficient and accessible, maximising investment and focusing resources towards our priorities Corporate Risk Fieldwork Ongoing Accounts Payable Transactions People & ICT Q2 A A Sustainable Council – a Community Wealth Building Council that is efficient and accessible, maximising investment and focusing resources towards our priorities N/A Fieldwork Complete ELC Payments to Partner Nurseries Education Q2 B Wellbeing – to transition to a wellbeing economy, delivering prosperity, wellbeing and resilience for local people N/A To Start Absence Management Corporate Q2 A Wellbeing – to transition to a wellbeing economy, delivering prosperity, wellbeing and resilience for local people Operational Risk To Start Tenants & Residents Associations Communities & Housing Ongoing D Communities and Local Democracy – we will have active, inclusive and resilient communities N/A Complete Consultancy - Grant Compliance Place Ongoing B Communities and Local Democracy – we will have active, inclusive and resilient communities Operational Risk Ad Hoc
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Additions to the Internal Audit Plan 2025/26 for Quarters 3 & 4 Appendix B Audit Area to Deliver in Plan Directorate/Service Planned Quarter Priority Link to Council Plan Link to Risk Registers Grants Compliance Communities & Housing Q4 B Communities and Local Democracy – we will have active, inclusive and resilient communities Operational Risk School Inventory Management Education Q4 B A Sustainable Council – a Community Wealth Building Council that is efficient and accessible, maximising investment and focusing resources towards our priorities N/A HSCP - Business Continuity Planning HSCP Q4 B Wellbeing – to transition to a wellbeing economy, delivering prosperity, wellbeing and resilience for local people Corporate Risk and Operational Risk Payroll Transaction Testing People & ICT Q3 A A Sustainable Council – a Community Wealth Building Council that is efficient and accessible, maximising investment and focusing resources towards our priorities N/A Neighbourhood Services - Overtime Controls Place Q4 B A Sustainable Council – a Community Wealth Building Council that is efficient and accessible, maximising investment and focusing resources towards our priorities Operational Risk Ayrshire Growth Deal Place Q4 A Wellbeing – to transition to a wellbeing economy, delivering prosperity, wellbeing and resilience for local people Operational Risk IJB Financial Sustainability IJB Q3 A A Sustainable Council – a Community Wealth Building Council that is efficient and accessible, maximising investment and focusing resources towards our priorities Strategic Risk ICT Incident Detection People & ICT Q4 A N/A Strategic Risk
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Rolling Internal Audit Plan Appendix C These reviews will form part of the rolling plan for future audits. The plan will continue to be adjusted as the year progresses to reflect current organisational risks and issues. Ongoing risk assessments will be undertaken to determine the priority areas to include in the plan. Potential Future Audit Areas Directorate/Service Priority Link to Council Plan Link to Risk Registers Corporate - Performance All B All N/A Corporate - Business Continuity Planning All C A Sustainable Council – a Community Wealth Building Council that is efficient and accessible, maximising investment and focusing resources towards our priorities Corporate Risk and Operational Risk Stores Controls Communities & Housing C A Sustainable Council – a Community Wealth Building Council that is efficient and accessible, maximising investment and focusing resources towards our priorities N/A Community Associations Communities & Housing B Communities and Local Democracy – we will have active, inclusive and resilient communities Operational Risk ARC Compliance Testing Communities & Housing / Place B A Sustainable Council – a Community Wealth Building Council that is efficient and accessible, maximising investment and focusing resources towards our priorities Operational Risk Advisory - Equalities Democratic B N/A Strategic Risk Freedom of Information Democratic A A Sustainable Council – a Community Wealth Building Council that is efficient and accessible, maximising investment and focusing resources towards our priorities Corporate Risk and Operational Risk Residential Placements Education B Wellbeing – to transition to a wellbeing economy, delivering prosperity, wellbeing and resilience for local people Operational Risk Child Poverty Policy Education C Wellbeing – to transition to a wellbeing economy, delivering prosperity, wellbeing and resilience for local people N/A Education - Handling of Medication Education C Wellbeing – to transition to a wellbeing economy, delivering prosperity, wellbeing and resilience for local people N/A General Ledger Finance D N/A N/A Community Based Support - Young People HSCP B Communities and Local Democracy – we will have active, inclusive and resilient communities Operational Risk Financial Assessments - non- residential HSCP C Wellbeing – to transition to a wellbeing economy, delivering prosperity, wellbeing and resilience for local people N/A Care Home Sustainability HSCP B A Sustainable Council – a Community Wealth Building Council that is efficient and accessible, maximising investment and focusing resources towards our priorities Strategic Risk Review of HSCP Charging Policy HSCP C A Sustainable Council – a Community Wealth Building Council that is efficient and accessible, maximising investment and focusing resources towards our priorities N/A Agency Staff & Workers (IR35) People & ICT B A Sustainable Council – a Community Wealth Building Council that is efficient and accessible, maximising investment and focusing resources towards our priorities N/A Payroll – Non-standard payments / allowances People & ICT B A Sustainable Council – a Community Wealth Building Council that is efficient and accessible, maximising investment and focusing resources towards our priorities N/A Fuel Controls Place B A Sustainable Council – a Community Wealth Building Council that is efficient and accessible, maximising investment and focusing resources towards our priorities N/A Flood Programme Place C Climate Change – achieving net-zero by 2030 Strategic Risk and Operational Risk Advisory - Decriminalised Parking Arrangements Place C N/A N/A Shared Prosperity Fund Place C Wellbeing – to transition to a wellbeing economy, delivering prosperity, wellbeing and resilience for local people Operational Risk