5 - Internal Audit Plan 2025-26 - Progress Update
North Ayrshire Council · 12 March 2026
Back to Audit and Scrutiny Committee — 12 March 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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PUBLIC INFORMATION NORTH AYRSHIRE COUNCIL 12 March 2026 Audit and Scrutiny Committee Title: Internal Audit Plan 2025/26: Progress 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 1. Executive Summary 1.1 The current Internal Audit Plan for 2025/26 was approved by the Audit and Scrutiny Committee in March 2025 and updated in November 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 the internal audit plan should be dynamic and updated in response to changes in the organisation’s business, risks and control environment. Accordingly, the Chief Audit Executive (Senior Manager) is required to review and revise the internal audit plan as necessary and to report such changes to the Committee. 1.3 Progress against the approved 2025/26 Internal Audit Plan is summarised in Appendix A. At the time of reporting, a number of audits have been completed and reported, with several further audits either at review stage or with fieldwork ongoing. It is anticipated that the majority of in-year audit work will be completed in sufficient time to inform the annual internal audit opinion for 2025/26. 1.4 A small number of audits included within the 2025/26 plan will not commence by March 2026. These audits have been discussed with senior management and, where appropriate, are proposed for inclusion within the 2026/27 Internal Audit Plan. 1.5 It is proposed that, from the 2026/27 financial year onwards, Internal Audit progress reports will be presented to the Audit and Scrutiny Committee on a quarterly basis, further enhancing transparency and oversight.
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PUBLIC INFORMATION 2. Background 2.1 In line with the Standards, the audit plan should be reviewed and revised as necessary. 2.2 The Audit and Scrutiny Committee has responsibility for overseeing the effectiveness of Internal Audit, including monitoring delivery of the approved Internal Audit Plan. Periodic progress reporting enables the Committee to obtain assurance on the extent to which planned audit work is being delivered and to understand any material changes to the plan. It is planned that regular progress reports such as this will be brought to committee on a quarterly basis, outlining not just any proposed changes to the Plan but provide a summary of the current status of audits. 2.3 Appendix A to this report summarises progress against the approved 2025/26 Internal Audit Plan and provides an overview of the current status of each audit assignment, including those proposed to roll forward into the 2026/27 plan. 3. Proposals 3.1 It is proposed that the Committee notes the current position with the 2025/26 internal audit plan, as specified in Appendix A. 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.
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PUBLIC INFORMATION Islands Communities Impact Assessment (ICIA) 4.8 None. United Nations Rights of the Child (UNCRC) 4.9 None. Consumer Duty 4.10 None. 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 Paul Brown, Senior Manager (Audit, Fraud, Safety, Risk and Insurance, on paulbrown1@north-ayrshire.gov.uk Background Papers None.
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Appendix A PUBLIC INFORMATION Audit Assignment Title Planned Quarter Current Progress HSCP – Overtime Controls Q1 Audit Complete & Reported Council Tax/NDR Refunds Q1 Audit Complete & Reported School Funds Q1 Audit Complete & Reported ICT – Asset Management Q1 Fieldwork Ongoing Buildings & Estate Management Q1 Fieldwork complete. At review stage. Social Care Establishments Q2 Fieldwork Ongoing Capital Monitoring Q2 Fieldwork complete. At review stage. Accounts Payables Transactions Q2 Audit Complete & Reported ELC Payments to Partner Nurseries Q2 Fieldwork Ongoing Absence Management Q2 Within 2026/27 Plan Tenants & Residents Associations Ongoing Audit Complete Grants Compliance Q4 Within 2026/27 Plan School Inventory Management Q4 Within 2026/27 Plan HSCP – Business Continuity Management Q4 Within 2026/27 Plan Payroll Transactional Testing Q3 Fieldwork complete. At review stage. Neighbourhood Services – Overtime Q4 Within 2026/27 Plan Ayrshire Growth Deal Q4 To Start IJB Financial Sustainability Q3 To Start ICT Incident Detection Q4 Within 2026/27 Plan