Norfolk County Council's internal audit service has been rated 'Acceptable' for the quarter ending 31 December 2025, the Audit and Governance Committee confirmed at its meeting on 10 February.

Norfolk Audit Services (NAS) — which monitors the council's risk management, governance and internal controls — reported that three potential fraud cases and seven whistleblowing referrals were received during the quarter. All are under investigation.

The committee heard that recent recruitment had strengthened the audit team, which now comprises one auditor, three senior auditors, two audit managers and a senior audit manager. A temporary senior auditor's contract has been extended to the end of 2026.

Final audit reports were completed in the quarter for Poringland Primary School, a contract management review of the new Highways contract, and a Public Health Grant compliance review.

Committee members asked for more detail on 26 ongoing internal audits listed in the report, noting that subject areas, start dates and progress were not included. Officers agreed to provide this information in the next quarterly report.

The committee also discussed how the team was preparing for expected tightening of national audit standards, following high-profile council failures elsewhere in England. Officers said they were working with external auditors to improve working papers and audit preparation.