Decision Maker: Audit Committee

Outcome: Recommendations Approved

Is Key Decision?: No

Is Callable In?: No

Date of Decision: September 26, 2025

Purpose:

Content: It was moved by Councillor La Borde and seconded by Councillor Boase and   RESOLVED that the Committee took 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.     Actions:    1.  Sharpen Fraud KPIs by refining fraud-related KPIs to better reflect performance and improvement. 2.  Compile Historical Fraud Data – Provide a trend analysis of fraud cases, suspected losses, and recovery over the past 2–3 years. 3.  Develop Assurance Mapping – Consider creating a detailed assurance map to clarify lines of defence and oversight responsibilities, especially in relation to Council-owned companies. 4.  Share Outputs Informally through an informal development session.