Supplementary A - London Borough of Hillingdon

10 Use of Resources Judgements │ Theme summaries
Internal control
Theme score: 2
Key findings and conclusions
The Council meets minimum requirements in respect of Internal Control, but
needs to be more proactive in its approach to countering fraud. The Council did
not have an audit committee in place at the time of the assessment and the
establishment of an audit committee from November 2006 will play a significant
part in enhancing and ensuring that the system of internal control is embedded
across the Council.
The Council has made progress in embedding its arrangements for risk
management, recently commencing a staff training programme. It is also
developing its risk management arrangements to encompass partnership
working.
There are opportunities for improvement in the systems of internal control as
summarised below.
Improvement opportunities
KLOE 4.1 The Council manages its
significant business risks.
• Ensure that risks with regards to
partnerships are specifically
considered and that this process is
embedded in the Council’s
procedures.
• Continue the roll out the risk
management training to appropriate
staff, enabling them to take
responsibility for managing risk within
their working environment. This is a
new criterion for 2007.
• Members with responsibility for risk
management should be provided
with risk management awareness
training.
London Borough of Hillingdon