internal control
Councils are currently assessing the effectiveness of their internal control systems, with some facing significant audit challenges while others plan future audit work.
Tower Hamlets Council's Audit Committee flagged "red" assurance levels in financial areas in March 2026, leading to a disclaimed audit opinion for the 2024/25 financial statements due to significant weaknesses in internal control systems, as reported by external auditor EY. In March 2026, Islington Council's Audit and Risk Committee approved the 2026/27 Internal Audit plan, which includes 130 contingency days to respond to emerging risks.
Other councils have also been reviewing their internal audit functions. Merton Council's Governance Standards and Audit Committee reviewed its internal audit annual report in July 2026. In June 2026, Kingston upon Thames Council's Audit, Governance and Standards Committee reviewed its Annual Internal Audit Report for 2025/26, and Hackney Council's Audit Committee reviewed its internal audit functions in April 2026.
Internal control refers to processes implemented by an organisation to ensure the reliability of financial reporting, operational efficiency, and compliance with laws and regulations. Croydon Council's internal controls received "Substantial Assurance" in August 2025 for the 2024/25 period, according to an internal audit report. No upcoming meetings with this topic on the agenda have been supplied.
Key facts
- Tower Hamlets Council received a disclaimed audit opinion for its 2024/25 financial statements in March 2026. Source
- Tower Hamlets' external auditor EY reported significant weaknesses in internal control systems in March 2026. Source
- Islington Council's Audit and Risk Committee approved the 2026/27 Internal Audit plan in March 2026. Source
- The Islington 2026/27 Internal Audit plan includes 130 contingency days out of 776 total audit days. Source
- Croydon Council's internal controls received "Substantial Assurance" for 2024/25 in August 2025. 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.