Norfolk County Council's Audit and Governance Committee has approved the internal audit plan for 2026-27, covering governance, financial management, asset management and information governance across the authority.

The Assistant Director of Finance (Audit), Adrian Thompson, told the committee the audit service was adequately resourced to carry out its planned work, which also includes risk management and counter-fraud activity. The number of audit days proposed was judged sufficient to give members and senior managers confidence in the council's controls.

A new Anti-Fraud Support Officer has recently joined the Norfolk Audit Services team and is described as having integrated well and actively progressing casework. The appointment strengthens the council's capacity to investigate potential fraud at a time when several high-risk audit recommendations remain outstanding.

The plan had been developed in discussion with individual council departments and is designed to provide what officers called "balanced and proportionate assurance." It also takes into account the Institute of Internal Auditors' current list of top risk areas, known as Risk in Focus 2026.

The committee was told the audit service complies with UK public sector internal audit standards, including safeguards to protect the independence of the Chief Internal Auditor.

Councillors approved both the strategy and the outline plan for the year ahead. A full audit plan will continue to be developed throughout 2026-27 as further risk information emerges.