RAPC 592-26 – Internal Audit Annual Conclusion 2025/26

1 Introduction

1.1 The purpose of this report is to provide the Resources, Audit and Performance Committee with the Chief Internal Auditor’s Annual Conclusion on the adequacy and effectiveness of the New Forest National Park Authority’s (the Authority’s) framework of risk management, control and governance processes for the year ending 31 March 2026.

2 Summary

2.1 In accordance with the Global Internal Audit Standards in the UK Public sector and the Authority’s Internal Audit Charter, the Chief Internal Auditor is required to provide a written report reviewing the effectiveness of the Authority’s framework of governance, risk management and control to inform the production of the Annual Governance Statement.

2.2 The Annual Internal Audit Conclusion Report for 2025-26 (attached as Annex 1) provides the Chief Internal Auditor’s opinion on the adequacy and effectiveness the Authority’s framework of governance, risk management and control and summarises audit work from which that opinion is derived for the year ending 31 March 2026.

2.3 The Resources, Audit and Performance Committee’s attention is drawn to the following points:

• Internal audit was compliant with the Global Internal Audit Standards in the UK Public sector;
• The Authority’s framework of governance, risk management and control is considered to be ‘Reasonable’ and audit testing has demonstrated controls to be working in practice;
• Where internal audit work identified areas where management controls could be improved or where systems and laid down procedures were not fully followed, appropriate corrective actions and a timescale for improvement have been agreed with the responsible officers.

3 Additional Information

3.1 The internal audit plan for 2025/26 was approved by the Resources, Audit and Performance Committee in March 2025.

3.2 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 members note the Internal Audit Annual Conclusion for 2025/26.

Papers

• RAPC 592/26 – Internal Audit Annual Conclusion 2025/26
• RAPC 592/26 Annex 1 - Internal Audit Annual Conclusion 2025/26