HBC Internal Audit Strategy 202627 Annual Plan

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

This report sets out Hastings Borough Council's Internal Audit Strategy and Annual Internal Audit Plan for 2026/27. p1

Orbis Internal Audit is contracted to provide 400 days of internal audit and counter fraud services to the council. p35

The 2026/27 plan's main focus is on follow-up audits where a partial or minimal assurance opinion was given, key financial systems, and corporate governance arrangements. p25p26p27

The Internal Audit service for East Sussex County Council is currently delivered in partnership with Surrey County Council and Brighton and Hove City Council, but this arrangement is likely to end, with alternative arrangements subject to consultation. p20

Progress against the audit plan is reported to the Senior Leadership Team and the Audit Committee on a quarterly basis. p29p57

Show the 8 passages this is based on

• p1Hastings Borough Council Internal Audit Strategy and Annual Internal Audit Plan 2026-2027
• p202.9 The Internal Audit service for East Sussex County Council continues, for the time being, to be delivered in partnership with Surrey County Council and Brighton and Hove City Council. In so doing, we are able to deliver high quality and cost-effective assurance services to each partner, drawing upon the wide range of skills and experience from across the various teams. The size and scale of the partnership has also enabled us to invest in specialist IT Audit and Counter Fraud services, to the benefit of each partner council and external fee-paying clients. It should be noted however, that following recent a review by the partner councils, it is now likely that the current partnership model will be coming to an end, with alternative arrangements currently subject to consultation. Further updates on this will be provided in due course.
• p253.5 For 2026/27 the main focus of the audit plan will remain on:
• p26• Follow-up audits, where a partial or minimal assurance opinion is provided;
• p27• Key Financial Systems; • Corporate Governance Arrangements.
• p29Hastings Borough Council 3.7 The results of all audit work undertaken will be summarised within quarterly update reports to the Senior Leadership Team, and the Audit Committee, along with any common themes and findings arising from our work.
• p355.3 Orbis Internal Audit is contracted to provide 400 days to Hastings Borough Council for the provision of internal audit and counter fraud services.
• p578.6 Along with the individual reports to management for each audit assignment, reports on key audit findings and the delivery of the audit plan are prepared for SLT and the Audit Committee on a quarterly basis. An Annual Internal Audit Opinion is also produced each year.