Guidance

Internal financial controls for charities: protect your charity from fraud and loss (CC8) 

How to use internal financial controls to manage your charity’s financial activity and protect it from fraud and loss.

• From: The Charity Commission
• Published: 1 July 2012
• Last updated: 27 November 2024 — See all updates

Applies to England and Wales

• Publication for Northern Ireland
• Publication for Scotland

Documents

Internal financial controls for charities

Ref: CC8

HTML

Protect your charity from fraud

HTML

Checklist: Internal financial control for charities

ODT, 35.5 KB

This file is in an OpenDocument format

Details

Internal financial controls are essential checks and procedures that help trustees:  

• meet their legal duties to protect their charity’s funds and assets, such as from fraud
• administer their charity’s finances and assets in a way that identifies and manages risk
• ensure the quality of financial reporting, by keeping adequate accounting records and preparing timely and relevant financial information

Published 1 July 2012
Last updated 27 November 2024 + show all updates

1. 27 November 2024

   New guidance added on how to protect your charity from fraud.

2. 26 April 2023

   This guidance has been redesigned and updated to reflect changes to practice and the law.

3. 1 July 2012

   First published.