HBC Covering Report - Internal Audit Progress Report Q1 2026-27

Recommended · This went to the meeting on Thu 10 Sep 2026. What was decided is in that meeting's minutes.

The Chief Internal Auditor's Quarter 1 2026/27 progress report summarises internal audit and counter-fraud activity between April and June 2026, and officers recommend that the Committee note its contents and consider any further action needed. p1p2p3p4

The report covers three completed audit reviews: a User Access Management (Unit4) audit that received a Partial Assurance opinion, and two follow-up audits of previously Partial Assurance areas that have now received Reasonable Assurance opinions. p8

The report states that 60% of high-priority management actions arising from audit findings have been implemented, and recommends that the Committee continue monitoring progress closely. p9

Delivery of the Internal Audit Plan is behind its profiled target, with 9.1% completed against an expected 22.5%, mainly because several large audit reviews began during the quarter. p12

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• p1Report Template v31.00 Report To: Audit Committee Date of Meeting: 10/9/2026 Report Title: Internal Audit Progress Report – Quarter 1 (April 2026 – June 2026) Report By: Mark Winton, Chief Internal Auditor Key Decision: N
• p2Classification: Public (Part 1) Report reference AUD/001 Executive Summary The purpose of the report is to provide Members with an update on all Internal Audit and Counter Fraud activity completed during the quarter, including a summary of all key findings. Additionally, to provide an update on the performance of the Internal Audit service during the period.
• p3Recommendation(s) The Committee is recommended to:
• p41. Note the contents of the quarterly report and consider any further action required in response to the issues raised.
• p82. This report presents a summary of three completed audit reviews. Of these, the User Access Management (Unit4) audit received a Partial Assurance opinion. The remaining two reviews were follow-up audits of areas that had previously received Partial Assurance opinions and, following partial implementation of agreed actions, both have now received Reasonable Assurance opinions.
• p9Report Template v31.00 3. Members should note that implementation rate of agreed high priority management actions arising from audit findings is 60%. Given the importance of timely action implementation in strengthening the Council's control environment, the Committee is recommended to continue monitoring progress closely throughout the year.
• p126. Delivery of the Internal Audit Plan is currently behind the profiled target, with completion of 9.1% against an expected position of 22.5%. This is primarily due to the commencement of several large audit reviews during the quarter. At this stage, no significant impact on overall annual plan delivery is anticipated; however, progress will continue to be monitored and reported to the Committee throughout the year.