Issue - meetings

To provide input and consider approval of the Internal Audit Charter and Internal Audit Plan 2025-26.

The Committee considered the Internal Audit Charter and Internal Audit Plan for 2025-26. The Charter outlined the mandate, organisational position, reporting relationships, and scope of work for the internal audit function, ensuring compliance with the Global Internal Audit Standards effective from April 2025. The Plan, developed through a risk-based approach, aligned with the Council’s strategic priorities and includes high and medium priority reviews.

The Deputy Head of the Southern Internal Audit Partnership updated the Committee on the timing adjustments for some audits, including bringing forward the review on decision-making and accountability. Additionally, an update was provided on changes within the senior management team at Southern Internal Audit Partnership (SIAP). Due to the upcoming retirement of a senior member of SIAP, strategic lead and audit manager responsibilities had been realigned. Natalie Jerams will no longer be the Strategic Lead for Spelthorne Borough Council and Iona Bond will take over this role. Joanne Barrett will be the new Audit Manager to replace Punita Talwar. One member expressed disappointment that the Audit manager (previously employed by Spelthorne as the Internal Audit Manager) would not continue in post for Spelthorne, emphasising the need for consistency and someone familiar with the Council. Natalie assured that herself and Punita Talwar will remain part of the management team and ensure a smooth handover to the incoming colleagues.

During the discussion, the Committee inquired about the Chief Internal Auditor's role under Section four of the Charter, and it was clarified that Iona Bond will assume this role, previously held by Natalie Jerams. Concerns were raised about the Charter's wording not reflecting the partnership with an external audit company. It was explained that SIAP discharged the functions of the Chief Internal Auditor similarly to an internal auditor within the organisation. It was suggested to clarify terms such as "Chief Internal Auditor" in the document, and it was agreed to update the Charter to make roles clearer and bring it back for the next Committee meeting for sign-off.

Further discussions included queries regarding the separation of the audit of Knowle Green Estates from the Governance of companies at Knowle Green Estates, to which Natalie explained the rationale for the separate reviews. There were also discussions about the use of Blue Box software in the context of commercial property management, which Natalie confirmed would be considered as part of the commercial property review. Other members inquired about contingency reviews, specifically the use of agency staff, and it was highlighted that this review addressed potential risks associated with recruitment and retention challenges across the organisation. It was finally acknowledged that Commissioners may provide direction on some audit areas, and plans are subject to change.

The Committee resolved to:

1.     Suggest amendments to the report and agreed to consider and approve at the next Committee the final Internal Audit Charter 2025-26

2.     Approve the Internal Audit Plan 2025-26