HBC Covering Report Annual Audit Strategy and Audit Plan 2627

Committee report · Audit Committee · Thu 5 Mar 2026 · Hastings Borough Council · agenda item 5

What it recommends

In the report's own words. A recommendation is a proposal: the meeting can agree, change or reject it.

“Approve the Council’s Internal Audit Strategy, Internal Audit Plan and Audit Charter for 2026/27.”

What the meeting decided

The minutes record: Agreed. “RESOLVED (unanimously) Approve the Council’s Internal Audit Strategy, Internal Audit Plan and Audit Charter for 2026/27. Reasons 1. To comply with the requirements set out in the 2024 Global Internal Audit Standards.” minutes ↗

In plain English

Each sentence was checked against the passage it cites; how the checking works.

Recommended · This went to the meeting on Thu 5 Mar 2026. What was decided is in that meeting's minutes.

This report recommends that the Audit Committee approve the Council's Internal Audit Strategy, Internal Audit Plan and Audit Charter for 2026/27. p5 p6

The recommendation is made to comply with the 2024 Global Internal Audit Standards and because the Committee is responsible for reviewing the effectiveness of the Council's internal control and internal audit. p7 p8

The Internal Audit Plan will continue to prioritise follow-up audits, key financial systems and other significant corporate governance audits. p14

The report identifies implications for Risk Management and Economic/Financial Implications, which internal audit work will support. p20 p21

1 further sentence of this summary was held back by verification and is not shown. We only publish claims that survived checking against the cited passages.

Show the 7 passages this is based on

p5Recommendation(s) The Committee is recommended to:
p61. Approve the Council’s Internal Audit Strategy, Internal Audit Plan and Audit Charter for 2026/27.
p7Reasons for Recommendations i) To comply with the requirements set out in the 2024 Global Internal Audit Standards.
p8ii) The Audit Committee is responsible for reviewing the effectiveness of the Council’s system of internal control and the effectiveness of Internal Audit.
p145. The Internal Audit Plan will continue to prioritise follow-up audits, key financial systems, and other significant corporate governance audits.
p20Report Template v29.0 Equalities and Community Cohesiveness No Crime and Fear of Crime (Section 17) No Risk Management Yes Environmental Issues No Economic/Financial Implications Yes Human Rights Act No Organisational Consequences No Local People’s Views No Anti-Poverty No Climate Change No
p21Internal audit work will support many of these areas, with specific focus on Risk Management and Economic/Financial Implications within individual assignments.

Places and organisations it names

Hastings Borough Council

Other papers for this meeting

Audit Committee agenda · Committee agenda
Appendix B HBC Audit Charter 202627 · Committee report
Appendix III - Glossary · Committee report
Draft Capital Strategy 2026-27(25-02-2026) · Committee report
HBC Appendix A Internal Audit Strategy and Annual Plan 202627 · Committee report
HBC Covering Report Q3 2025-26 Progress · Committee report
HBC Internal Audit Strategy 202627 Annual Plan · Committee report
HBC Quarter 3 2025-26 Progress Report Appendix A · Committee report
Minutes Public Pack, 23/02/2026 Audit Committee · Committee report
Audit Committee minutes · Committee minutes
Treasury Management Covering Report 2026-27 v1 · Committee report
Treasury Management Strategy 2026-27 Draft 25-02-2026 · Committee report

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