PAGE | 197 EALING COUNCIL STATEMENT OF ACCOUNTS 2025/26
Annex A
An assurance mechanism is used to reflect the effectiveness of the council's internal control environment. The table below details the four levels of assurance provided.
LevelDefinition
SubstantialThere is a sound system of internal control designed to achieve the council's objectives. The control processes tested are being consistently applied.
ReasonableWhile there is a basically sound system of internal control, there are weaknesses, which put some of the council's objectives at risk. There is evidence that the level of non-compliance with some of the control processes may put some of the council's objectives at risk.
LimitedWeaknesses in the system of internal controls are such as to put the client's objectives at risk. The level of non-compliance puts the council's objectives at risk.
NoneControl processes are generally weak leaving the processes / systems open to significant error or abuse. Significant non-compliance with basic control processes leaves the processes / systems open to error or abuse.