Wandsworth Council's Audit Committee met on Wednesday, March 11, 2026, to scrutinise the internal audit service's plans and charter updates. The meeting focused on the Internal Audit Service's Charter, Strategy, and Plan for 2026/27, with significant revisions driven by new global internal audit standards.
Andrew Hamilton, Assistant Director for the Shared Audit Service, explained that the updates were necessitated by a shift from public sector internal standards to global ones, requiring a complete overhaul of the standards the service works to. This has led to changes in how the charter and strategy elements are presented, aiming to enhance clarity on key areas.
These areas include structural independence, conflicts of interest, and escalation protocols. The updated charter now explicitly identifies structural independence, detailing how it is maintained within the shared service arrangement. While challenges in this area do not significantly impact Wandsworth, the charter articulates that the service reports directly to the chair, ensuring independence from the executive and cabinet.
The charter also formalises the approach to perceived potential conflicts of interest arising from operational responsibilities. While no new issues have emerged, the updated document outlines how these situations will be addressed, with the Assistant Director treated as a standard auditee and arrangements made for audit coverage if conflicts arise.
Furthermore, the charter incorporates more details on stronger rights of access and updated escalation protocols, ensuring a robust framework for the internal audit function.
The Internal Audit Service's Plan for 2026/27, presented alongside the charter and strategy, sets out the operational strategy for the year ahead and a rolling five-year plan. The strategy now defines specific objectives and ensures alignment with the aforementioned global internal audit standards.
The meeting also touched upon the nature of the Shared Audit Service. While not explicitly stated which other councils it serves, the mention of a shared service arrangement
and better service partnership
suggests it operates across multiple entities. It was noted that a related fraud, risk, and insurance team works across five boroughs: Richmond, Wandsworth, Sutton, Kingston, and Merton, indicating a potential wider reach for shared services.
These updates are expected to strengthen governance arrangements and make processes more explicit, with increased detail on the roles and responsibilities of both the audit committee and senior management. The revised charter and strategy are available for review in Appendix B of the meeting documents [https://democracy.wandsworth.gov.uk/documents/s126206/Appendix%20B.pdf].
Other documents discussed at the meeting included the Councils use of RIPA for the year 2025-26 [https://democracy.wandsworth.gov.uk/documents/s126202/Councils%20use%20of%20RIPA%20for%20the%20year%202025-26.pdf], the CSP report [https://democracy.wandsworth.gov.uk/documents/s126204/CSP%20report.pdf], Appendix C [https://democracy.wandsworth.gov.uk/documents/s126207/Appendix%20C.pdf], the Fraud Update March 2026 [https://democracy.wandsworth.gov.uk/documents/s126209/Fraud%20Update%20March%202026.pdf], Appendix D [https://democracy.wandsworth.gov.uk/documents/s126208/Appendix%20D.pdf], Appendix A [https://democracy.wandsworth.gov.uk/documents/s126205/Appendix%20A.pdf], another Appendix A [https://democracy.wandsworth.gov.uk/documents/s126203/APPENDIX%20A.pdf], and the Annual Review of Risk Management [https://democracy.wandsworth.gov.uk/documents/s126210/Annual%20Review%20of%20Risk%20Management.pdf]. The agenda for the meeting can be found here: [https://democracy.wandsworth.gov.uk/documents/g9995/Agenda%20frontsheet%2011th-Mar-2026%2019.30%20Audit%20Committee.pdf?T=0].
