The Audit and Risk Management Committee is scheduled to convene on Tuesday 3 November 2026 to review a range of reports concerning internal audit, counter fraud activities, risk management, and legislative changes affecting audit committees. The committee will also consider the internal audit plan for the upcoming period.

Internal Audit and Counter Fraud Report

The committee is scheduled to receive an update on internal audit and counter fraud activities undertaken between April and September 2026. The report details progress against the internal audit plan, including the assurance opinions provided for various audits. It highlights that the majority of audit reports have received 'Reasonable' assurance, with no 'High' risk weaknesses identified. The report also notes the ongoing financial challenges facing the council and the potential for associated operational risks.

The counter fraud section of the report outlines proactive work, including participation in the National Fraud Initiative and the London Fraud Hub. It details fraud referral and investigation statistics for the period, with a significant number of allegations relating to Blue Badge fraud. The report also provides an update on Council Tax case closures and outcomes, as well as specific details on Blue Badge fraud prosecutions and financial implications.

Internal Audit Plan: November 2026 to March 2027

A draft internal audit plan for November 2026 to March 2027 is presented for approval. This plan is developed using a risk-based approach, considering the council's strategies, objectives, and risks, as well as input from senior management. The plan aims to provide assurance across a broad range of risks to support the Head of Audit's overall opinion on governance, risk management, and control at the end of the financial year. It also aligns with the council's strategic objectives and addresses key corporate and departmental risks. The report details the resource assessment for delivering the plan, noting that recent recruitment to vacant posts will help address previous resourcing gaps.

Risk Management

The committee is scheduled to review the latest iteration of the Corporate Risk Register and Dashboard, along with summary heat maps for Departmental Risk Registers. The report highlights structural changes to the risk register template, including the introduction of target scores for each risk and the identification of control owners. It also notes significant changes to the Corporate Risk Register since its last presentation, including a new risk for Adult Social Care and the splitting of the previous risk around contract and procurement governance into separate categories. The report also addresses the need for a consistent understanding of risk appetite across the council and plans for a dedicated risk session for the Corporate Leadership Team.

Audit Committee: Changes to Legislation and Guidance

This item addresses legislative changes introduced by the English Devolution and Community Empowerment Act 2026, which mandates the establishment of audit committees with specific functions. It also covers CIPFA's updated Position Statement on Audit Committees in Local Authorities and Police. A gap analysis is presented, comparing the council's current arrangements against the new legislation and guidance, highlighting areas such as training for audit committee members, the development of a work programme, and reporting on the committee's work. Proposed actions include updating the committee's Terms of Reference, developing a training programme, creating an annual work programme and report, and conducting an annual evaluation of the committee's performance. The report also notes that recruitment will commence for two independent co-opted members.

Matters Arising

The committee will receive an update on progress in dealing with matters that arose from previous meetings. This report will note any outstanding issues that require further action.

Internal Audit and Counter Fraud Report

The committee is scheduled to receive an update on internal audit and counter fraud activities and outcomes for the 2026/27 financial year. This report provides details on completed audits, those in progress, and their respective assurance opinions. It also outlines proactive counter fraud work, including participation in data matching exercises, and provides statistics on fraud referrals and investigations.

Internal Audit Plan: November 2026 to March 2027

This report presents the proposed Internal Audit Plan for November 2026 to March 2027 for approval. It details the risk-based planning process and the assumptions made in assessing the resources required to deliver the plan. The plan aims to provide assurance across a broad range of risks, align with the council's strategic objectives, and meet stakeholder needs.

Risk Management

The committee will review the most recent Corporate Risk Register and Dashboard, alongside Departmental Risk Registers. This includes an examination of the updated risk register format, which incorporates target scores and control owners. The report also discusses the need to refresh the council's risk appetite statements and outlines plans for a dedicated risk session for the Corporate Leadership Team.

Audit Committee: Changes to Legislation and Guidance

This item focuses on legislative changes impacting audit committees, specifically the English Devolution and Community Empowerment Act 2026, and updated guidance from CIPFA. A gap analysis will be presented, comparing the council's current arrangements with the new requirements, and proposed actions to address any discrepancies will be discussed. This includes potential revisions to the Audit and Risk Management Committee's Terms of Reference.

Local Government Act 1972 as amended by the Local Government (Access to Information) (Variation) Order 2006 and the Freedom of Information Act 2000

The committee will consider excluding the press and public during the discussion of specific items due to the likely disclosure of exempt information.

Counter Fraud Progress Report

This report provides an update on counter fraud activity, including proactive measures such as data matching exercises and the investigation of fraud referrals. It details outcomes related to Council Tax and Blue Badge fraud, as well as financial implications.

Exempt Minutes of the Meeting Held on 25th June 2026

The committee will review exempt minutes from a previous meeting, which may contain information relating to the financial or business affairs of individuals or the authority.