The Internal Audit service is a key means of assurance and reviews the adequacy of the controls throughout all areas of the council.
The council's Internal Audit service carries out a comprehensive programme of review activity consistent with the Audit Strategy and the Global Internal Audit Standards (GIAS). A self-assessment against the GIAS confirmed that the service largely meets the standard with the exception that the Chief Audit Executive does not report to a direct report of the Chief Executive. The work is based around the core risks faced by the council and includes significant work on the main financial and information management systems, corporate programmes and partnerships. Based upon the programme of work for 2025/26, the internal audit service concludes that:
The council's governance, risk management, and internal control arrangements are effective and support the delivery of statutory duties and strategic priorities. Internal audit reviews conducted across key service areas found that the majority of systems and processes are operating as intended, with 76% of reports receiving positive assurance opinions.
There is, however, evidence that in some areas the level of non-compliance with some of the control processes may put some of the council's objectives at risk. Areas for improvement and themes were identified in:
Health and Safety due to outstanding actions not implemented promptly in some areas and findings during the year.
Housing services, with a number of lower assurance reports within that service area.
These issues, while not systemic, require timely management attention. Action plans have been agreed with service leads and will be followed up in the next audit cycle.
External Audit – Forvis Mazars were appointed as the council's external auditor from 2023/24. As well as an examination of the council's financial statements, the work of the council's external auditor includes an assessment of whether significant arrangements to secure economy, efficiency and effectiveness from the use of resources has come to their attention. The audit of 2024/25 was concluded during the year. The council's accounts were again disclaimed, this was because of the national local audit backlog arrangements and the council is working closely with its auditors to return to an unqualified opinion as soon as possible.