The Audit, Governance and Standards Committee of Arun District Council is scheduled to meet on 14 October 2025, to discuss internal audit strategies, treasury management, risk management and counter-fraud measures. The committee will also receive quarterly updates from the Monitoring Officer.

Here are some of the topics that the committee is expected to discuss:

Corporate Risk Register

The committee is scheduled to receive a quarterly update on the Corporate Risk Register, which is reviewed and updated in line with the council's Risk Management Framework.

The Corporate Leadership Team reportedly reviewed the Corporate Risk Register on 9 September 2025. According to the report pack:

The Corporate Risk Register currently contains six high risks, eleven medium risks and one low risk. This quarterly review focussed on the update of the six high risks.

The report pack highlights that there have been no changes to the risk scores for any of the high risks.

One of the high risks listed in the register is CRR14: Housing Repairs Compliance. The report pack states that this risk remains a high risk, and that a comprehensive improvement plan is being developed to address the outcome of the inspection by the Regulator of Social Housing.

Another risk, CRR11b: Major Project- Littlehampton Seafront Project, has reportedly been removed as the project has now been completed.

Counter-Fraud Measures

The committee is scheduled to discuss a new counter-fraud managed service via a Service Level Agreement (SLA) with Oxford Investigation Services (OIS).

According to the report pack, the three-year partnership with OIS began on 15 September 2025. OIS will reportedly work with the council to identify, prevent and investigate fraud against the council. The report pack states that the annual cost of the service is £75,000, plus inflation and sundry expenses for in-person investigations.

The report pack states that OIS will triage all referrals, including those from Hampshire County Council Internal Audit, which oversees the council's internal fraud investigations.

The report pack also states that mandatory online counter fraud training for all Arun employees will be launched in November.

Internal Audit Strategy 2025-28

The committee is required to review and note the Internal Audit Strategy 2025–2028, in accordance with the Internal Audit Charter.

The report pack states that the Global Internal Audit Standards in the UK Public Sector requires the internal audit function to develop and maintain an internal audit strategy. The strategy is defined as:

'a plan of action designed to achieve a long-term or overall objective. The internal audit strategy must include a vision, strategic objectives, and supporting initiatives for the internal audit function. An internal audit strategy helps guide the internal audit function toward the fulfilment of the internal audit mandate.'

The report pack includes the Southern Internal Audit Partnership's Internal Audit Strategy 2025-28, which outlines the partnership's vision, strategic objectives and supporting initiatives. The vision is:

'A collaborative Partnership delivering an innovative, customer focused, and value adding audit and advisory service aligned to organisational objectives and improved outcomes.'

The report pack states that the three strategic objectives are:

• Agile Auditing: Innovate to explore a more agile approach to the audit process, building efficiencies and producing more timely feedback to the organisation.
• Optimisation of Standards: Embrace and prioritise conformance and embedding of the Global Internal Audit Standards in the UK Public Sector and maximising their potential to benefit the organisation and the internal audit function.
• Data Analytics by Default: Further engage with the organisation to enhance and optimise the full potential of data analytics in the internal audit process.

Internal Audit External Quality Assessment

The committee is required to review the quality assurance and improvement programme, engage with, and receive the results of internal and external assessments, in accordance with the Internal Audit Charter.

The report pack provides an overview of the alternative options considered in commissioning an external assessor to undertake the pending independent assessment of the Southern Internal Audit Partnership against the Global Internal Audit Standards in the UK Public Sector.

The report pack states that there are two approaches to meeting the requirement of an External Quality Assessments:

• A Full-scope External Quality Assessment (EQA) involves an independent and qualified Assessment Team.
• A Self-assessment with Independent Validation (SAIV) is where the Southern Internal Audit Partnership performs the self-assessment portion and an external, independent qualified validators review the selfassessment portion and provides their independent validation.

The report pack states that it is proposed that the Southern Internal Audit Partnership conduct their external assessment as a Self-Assessment with Independent Validation (SAIV).

Internal Audit Progress

The committee is scheduled to receive a report outlining the progress of the council's Internal Audit service against the approved Internal Audit Plan for 2025/26 from 1 April 2025.

The report pack states that the Chief Internal Auditor is required to provide a written status report to Senior Management and the Audit, Governance & Standards Committee summarising:

• The monitoring of 'live' internal audit reports
• an update on progress against the annual audit plan and any subsequent revisions
• acknowledgement of any actual or perceived impairments to internal audit independence
• internal audit performance, planning and resourcing issues
• results of audit assignments and insights.

The report pack includes a rolling work programme, which details the progress of internal audit reviews.

The report pack also includes executive summaries of reports published concluding a 'Limited' or 'No' assurance opinion.

Treasury Management

The committee is scheduled to receive a quarterly update on treasury management activities.

The report pack states that the CIPFA Code of Practice for Treasury Management 2021 recommends that Members be updated on treasury management activities at least quarterly.

The report pack includes an economic update and an interest rate forecast.

The report pack also includes details of the council's investment position, borrowing position and treasury and prudential indicators.

Monitoring Officer Quarterly Report

The committee is scheduled to receive a quarterly report from the Monitoring Officer, Daniel Bainbridge, Assistant Director of Governance, People and Performance. The report consolidates into one report three separate reports that were previously considered on a quarterly basis by the former Standards Committee – 'Monitoring Officer Report'; 'Member Learning and Development; and 'Register of Assessment of Complaints'.

The report pack includes a register of assessment of complaints against district, town and parish councillors. The report pack also includes a training matrix, showing the training undertaken by members in relation to specific committees and more generally.

The report pack states that the Protocol for Member & Officer Relations is due to be reviewed in the 2025/26 civic year and will be brought to the Committee at its next meeting.