management override of controls
Councils are currently addressing the risk of management override of controls, where management bypasses internal controls, as a key concern in their 2025-26 external audit plans.
In September 2026, Kingston Council's Audit, Governance and Standards Committee approved its external audit plan for the 2025-26 financial year, which identifies management override of controls as a key risk. A report to the committee stated that the primary consequence of this risk is the potential for fraud and the preparation of fraudulent financial statements by overriding effective controls.
Similarly, Hammersmith and Fulham Council's Audit Committee reviewed its 2025/26 external audit plan in March 2026, which also listed management override of controls as a significant risk for special audit consideration. The plan, prepared by Grant Thornton UK LLP, outlined the scope for the statutory audit of the council's financial statements.
Key facts
- Kingston Council's Audit, Governance and Standards Committee approved the 2025-26 external audit plan in September 2026. Source
- Kingston Council's 2025-26 external audit plan identifies management override of controls as a key risk. Source
- The primary consequence of management override of controls is potential fraud and fraudulent financial statements. Source
- Hammersmith and Fulham Council's 2025/26 external audit plan identified management override of controls as a significant risk. Source
- Hammersmith and Fulham Council's audit fee for 2025/26 is proposed at £483,242. Source
About this summary
This summary was written automatically from our published stories and the council meeting records they draw on. It describes what councils have discussed and decided; it does not take a view on any decision. Each key fact links to the story it comes from. Updated 30 September 2026. Spotted a mistake? Email community@opencouncil.network.