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.
Applies to England and Wales
Documents
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
Updates to this page
Published 1 July 2012
Last updated 27 November 2024
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New guidance added on how to protect your charity from fraud.
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This guidance has been redesigned and updated to reflect changes to practice and the law.
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First published.