Knowledge Centre / Annual Audit Guide

Annual Internal Audit Guide 2026/27

A practical, plain-English guide for clerks, RFOs and councillors: what your internal auditor reviews, what to prepare and when.

What’s inside

Six chapters. One clear year-end.

Written by a Fellow of ICAEW for the people who actually prepare for the audit.

01

How the AGAR fits together

The Annual Governance Statement, accounting statements and the Annual Internal Audit Report, and who signs what.

02

Your year-end timetable

Key dates from 31 March to the external auditor’s deadline, with the meetings you need to schedule.

03

Evidence checklist

What your internal auditor will ask for against each control objective, so you can prepare in one pass.

04

Common findings, and how to avoid them

The issues that most often lead to recommendations, with practical fixes.

05

Publication and transparency

What must appear on your website and when, including the period for the exercise of public rights.

06

Working with your internal auditor

Appointing, scoping, independence and getting the most value from your audit.

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