Annual Oversight Audit Report The Internal Audit Assurance Lead’s annual audit report tests whether the PMM infrastructure is capturing required data, whether escalation pathways are functioning, whether break-glass procedures work as documented, whether training records are current, and whether the feedback loop is producing traceable actions. Findings are reported to the audit committee alongside any financial statement implications. Key outputs

• Independent annual audit of PMM and oversight effectiveness
• Audit committee and board reporting
• Findings entered into Non-Conformity Register
• Ten-year retention as Module 12 evidence