RAPC 604/26 – Internal Audit Progress Report 2026/27 (October 2026)

NFNPA RAPC 604/26

NEW FOREST NATIONAL PARK AUTHORITY

RESOURCES, AUDIT AND PERFORMANCE COMMITTEE – 2 NOVEMBER 2026

INTERNAL AUDIT PROGRESS REPORT 2026-27 (OCTOBER 2026)

Report by: Antony Harvey, Deputy Head of the Southern Internal Audit Partnership and Chief Internal Auditor to the Authority

1.    Introduction

1.1    In accordance with the Global Internal Audit Standards in UK Public Sector this report presents the Internal Audit Progress Report - October 2026.

1.2    The Internal Audit Progress Report, attached as Appendix 1, provides the Resources, Audit and Performance Committee with an overview and key updates of internal audit activity and assurance work completed in accordance with the approved audit plan, relevant to the discharge of the Committee’s role in relation to internal audit.

2.    Summary

2.1    The mandate for internal audit in local government is specified within the Accounts and Audit [England] Regulations 2015, which states:

‘A relevant authority must undertake an effective internal audit to evaluate the effectiveness of its risk management, control and governance processes, taking into account public sector internal auditing standards or guidance.’

2.2    From 1 April 2025, the ‘standards or guidance’ in relation to internal audit are those laid down in the Global Internal Audit Standards (GIAS), Application Note: Global Internal Audit Standards in the UK Public Sector (Application Note) and the Code of Practice for the Governance of Internal Audit in UK Local Government. The collective requirements shall be referred to as the Global Internal Audit Standards in the UK Public Sector (the Standards).

2.3    In accordance with proper internal audit practices (Global Internal Audit Standards in the UK Public Sector), the Chief Internal Auditor is required to provide a written status report to the Resources, Audit and Performance Committee, summarising:

• ongoing confirmation or otherwise regarding independence, and impairments [Standard 7.1]
• a summary of significant issues and escalation of matters of importance [Standard 8.1]
• overview and sufficiency of resourcing [Standards 8.2, 10.1, 10.2, and 10.3]
• communication of unresolved issues that fall outside of the Authority’s risk tolerance [Standard 11.5]
• update on progress and any changes to the annual audit plan [Standard 9.4]
• internal audit performance measures [Standard 12.2]
• status of ‘live’ internal audit reports and status on the implementation of management actions [Standard 15.2].

2.4    Appendix 1 summarises the activities of internal audit for the period up to 16 October 2026.

3.    Additional Information

3.1    Provision for the delivery of Internal Audit is included within the Authority’s Service Level Agreement with New Forest District Council.

4.    Recommendation

It is recommended that Committee members note the Internal Audit Progress Report for 2026-27 – October 2026 (Appendix 1).

Appendices:

Appendix 1 – Internal Audit Progress Report 2026-27 (October 2026).

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