Internal financial controls for charities
Protect your charity from fraud and loss (CC8)
Regulator guidance for charity trustees on the internal controls that protect funds and assets from fraud and loss. It explains how controls help trustees meet their legal duties, manage financial risk and keep proper accounting records. The page has 3 parts: the CC8 guidance, a separate page on protecting a charity from fraud, and a downloadable checklist that trustees and finance staff use to test their own controls.
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How to cite
Charity Commission for England and Wales (2012). Internal financial controls for charities: Protect your charity from fraud and loss (CC8). https://www.gov.uk/government/publications/internal-financial-controls-for-charities-cc8
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