Agendas, reports and minutes

A meeting of the Audit Committee will take place in the Council Chamber, Council Headquarters, Glenurquhart Road, Inverness on Wednesday, 5 February 2025 at 2.00pm.

Webcast Notice: This meeting will be filmed and broadcast over the Internet on the Highland Council website and will be archived and available for viewing for 12 months thereafter.

You are invited to attend the meeting and a note of the business to be considered is attached.

Yours faithfully

Stewart Fraser 
Chief Officer – Legal and Corporate Governance

Business

1. Apologies for Absence
Leisgeulan

2. Declarations of Interest/Transparency Statement
Foillseachaidhean Com-pàirt/ Aithris Fhollaiseachd

Members are asked to consider whether they have an interest to declare in relation to any item on the agenda for this meeting. Any Member making a declaration of interest should provide some information on the nature of the interest and leave the meeting at the appropriate time. Advice may be sought from officers prior to the meeting taking place.

3. Audit Scotland Report – 2024/25 Annual Audit Plan
Aithisg Sgrùdadh na h-Alba – Plana Sgrùdadh Bliadhnail 2024/25

There is circulated Report No. AC/01/25 by the Council’s External Auditors, Audit Scotland. 

The Committee is asked to approve the 2024/25 Annual Audit Plan. 

4. Internal Audit Reviews and Progress Report
Ath-sgrùdaidhean In-sgrùdaidh agus Aithisg Adhartais      

There is circulated Report No. AC/02/25 by the Assistant Chief Executive – Corporate. 

The Committee is asked to:-

i. consider and note the Final Reports referred to in Section 5.1 of the report; and
ii. scrutinise and approve the current work of the Internal Audit Section outlined at sections 6 and 7, and the status of work in progress detailed at Appendix 1 of the report.

5. Action Tracking Update
Cunntas às Ùr mu Thracadh Ghnìomhan

There is circulated Report No. AC/03/25 by the Strategic Lead (Corporate Audit).

The Committee is asked to scrutinise, comment and note the action tracking information provided including the revised target dates for the completion of outstanding actions.

6. Update on Global Internal Audit Standards
Cunntas às Ùr mu Inbhean In-Sgrùdaidh Cruinneil

There is circulated Report No. AC/04/25 by the Strategic Lead (Corporate Audit). 

The Committee is asked to:-

i. approve the revised Internal Audit Charter, which includes the Mandate and the new Internal Audit Strategy; and
ii. note that these will come into effect from 1 April 2025 in order to conform with the Global Internal Audit Standards in the UK Public Sector.

7. Review of Corporate Risks
Ath-Sgrùdadh air Cunnartan Corporra 

There is circulated Report No. AC/05/25 by the Strategic Lead (Corporate Audit).

The Committee is asked to:-

i. scrutinise and note the Corporate Risk Register provided at Appendix 1; and
ii. consider and note the risk profile at Appendix 2.

8. Audit Committee Training Plan 2025/26
Plana Trèanaidh na Comataidh Sgrùdaidh 2025/26

There is circulated Report No. AC/06/25 by the Strategic Lead (Corporate Audit). 

The Committee is invited to consider and agree the training programme, and approach set out in section 5.3 of the report.

Audit Committee Training

Item 8 of the agenda sets out the planned programme of training for Audit Committee Members. Each training session will last a maximum of an hour and will commence at 3.30pm or following the conclusion of the Audit Committee, whichever is the earlier.

This training session will be refresher training for Audit Committee Members. The aim of the session will be to enhance their knowledge and understanding of their role as a Member of the Audit Committee.