Nicola Boase

Minutes of the meeting held on 26 June 2025

From: Community Wellbeing Overview and Scrutiny Committee - Thursday, 2nd October, 2025 10.00 am - October 02, 2025

Recommendations Approved

Internal Audit & Counter Fraud Performance and the rolling Internal Audit Plan

From: Audit Committee - Friday, 26th September, 2025 10.00 am - September 26, 2025

...to take assurance from the work of the Internal Audit and Counter Fraud Teams, the progress made by management in implementing Agreed Management Actions, and to approve the Internal Audit Plan from October 2025 and approach to programming, while also requesting clarifications on specific actions.

Recommendations Approved

External Auditor's Update Report and Sector Briefing

From: Audit Committee - Friday, 26th September, 2025 10.00 am - September 26, 2025

...to note the External Auditor’s Progress Report and Sectoral Update for Cornwall Council, as set out in Appendix 1, and to request IT recommendations for the next meeting, ISO 260 reports for high-level audit findings, and an informal meeting with external audit and members.

Recommendations Approved

Regulation of Investigatory Powers Act - Annual Update

From: Audit Committee - Friday, 26th September, 2025 10.00 am - September 26, 2025

...to take assurance from the report that the use of powers granted to the Council under the Regulation of Investigatory Powers Act (RIPA) was conducted in accordance with the statue and guidance from the Investigatory Powers Commissioner’s Office.

Recommendations Approved

Counter Fraud Risk Update

From: Audit Committee - Friday, 26th September, 2025 10.00 am - September 26, 2025

...to take assurance from the work of the Counter Fraud and Internal Audit team that risks and exposures to fraud were being reasonably managed through a comprehensive framework of prevention, detection and deterrence activities, and to sharpen fraud KPIs, compile historical fraud data, develop assurance mapping, and share outputs informally.

Recommendations Approved