Essential Governance, Risk Management and Control


How exposed have public bodies become to excess risk, service failure or fraud? 

This article considers how the internal control environment in local authorities has become more vulnerable following the sustained period of austerity.

It considers the approaches taken to manage funding reductions and maintain services and considers in particular the challenges thrown up by service transformation.

The chief finance officer and internal audit are critical to ensuring adequate standards, together with a good awareness and understanding of risk and need to be maintained.


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