The Governance & Assurance Committee of Redbridge Council was scheduled to review updates on internal audit and counter fraud activities, including progress on implementing recommendations and the outcomes of completed audits. The committee was also set to consider the proposed Internal Audit Charter, Mandate, Strategy, and Plan for 2026/27, and review the Strategic Risk Register for Quarter 4 of 2025/26.

Update on Red Rated Actions Over 12 Months Past Their Original Target Date

The committee was scheduled to receive updates on red rated actions that are over 12 months past their original agreed target date. These actions stem from Internal Audit reviews and are intended to enhance the Council's internal control environment. The report detailed the progress made on these outstanding actions, the reasons for delays, and the further steps planned for their completion. The report highlighted that as of March 2026, there were 12 red risk recommendations outstanding, with 8 of these not yet due. Six recommendations had been implemented this quarter, and three had been closed.

Internal Audit and Counter Fraud 2025/26 Q4 Update

This report provided an update on Internal Audit and Counter Fraud activities for the fourth quarter of 2025/26. It detailed the outcomes of completed Internal Audit work, noting areas where limited or no assurance was provided regarding governance, risk management, or control arrangements. The report also outlined management's progress in implementing red and critical risk recommendations aimed at addressing significant governance, risk management, or internal control issues. Counter fraud activity included data on cases opened and closed, with a breakdown of monetary and non-monetary outcomes. The report indicated that housing-related cases represented a significant proportion of activity, and successful outcomes were noted in areas such as preventing inappropriate Right to Buy applications and removing applicants from housing waiting lists. Financial investigator case updates were also provided, along with details on training completion rates for staff awareness materials.

Internal Audit Charter, Mandate, Strategy, and Proposed Plan for 2026/27

The committee was scheduled to consider the proposed Internal Audit Plan for 2026/27, alongside updated versions of the Internal Audit service's key supporting documents. These documents, including the Internal Audit Charter, Mandate, and Strategy, outline the service's ways of working, roles, responsibilities, and objectives in line with the Global Internal Audit Standards. The proposed plan aims to provide assurance over the Council's governance, risk management, and internal control arrangements, covering all directorates and strategic risks. The plan also includes indicative work for 2027/28 and will be subject to periodic review and approval.

2025/26 Strategic Risk Register Quarter 4

This report detailed the risks presented within the Strategic Risk Register, outlining changes in controls and scoring against these controls. The register monitors risks by RAG (Red, Amber, Green) status. The report highlighted that the residual risk scoring for several key risks remained high, including those related to financial resilience, housing provision, adult social care demand, cyber-attacks, business disruption, and the transformation programme not delivering target savings. Some risks, such as demand for Children's Social Care, had seen their residual rating decrease from red to amber. The report also noted the addition of a new risk concerning the transformation programme's ability to deliver target savings. The Executive Leadership Team reviews and signs off the Strategic Risk Register quarterly.