Internal audit and risk

How can you take your risk management beyond the register?… Good risk management isn’t about having the best risk register its about the discussion

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How can reserves policies better reflect a charity’s financial risks?The pandemic has made many charities take a hard long look at their reserves policies.

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Charities are more at risk of fraud than ever, we take a look at how you can manage these risks… Practical tips on how

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Advantages of a separate trading subsidiary Can protect the charity from tax liability Clarifies objectives for each part of organisation Limited liability status for

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Charities are more at risk of fraud than ever, we take a look at how you can manage these risks… Practical tips on how

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Vanessa Clark (CIAN) and Jonathan Orchard (Sayer Vincent) 2020 has brought the importance of strong systems of risk and control into focus. Assurance has

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Many charities don’t properly consider the risks their organisations are facing. Perhaps they don’t know where to start, haven’t the time, or don’t think

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This guide provides a step-by-step process for handling a merger or a takeover, explaining the options for different structures. It considers the legal and

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We published this guide to help you with models for collaborative working to deliver services and share back office functions . This guide covers

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This guide is designed for people who may be new to the charity sector or otherwise need to understand charity accounts. Charities have to

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Build on your risk assessment process to involve more people. This guide explains how constructive use of risk management techniques can draw out the

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This guide provides a framework to share a common understanding about risk and a tool for the prioritisation of management decision-making. It will help

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What level of reserves should a charity have? This guide sets out a method for analysing your charity’s financial position and developing a robust

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This guide explains when somebody or an organisation is considered connected or related, what types of transactions might be related party transactions and which

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For anyone who thinks their reserves could be working harder. Many charities adopt a conservative attitude when it comes to reserves. Rather than viewing

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If the activities you are planning do not fall within the exemptions and the activities are not fulfilling the primary purpose of the charity,

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Primary purpose trading is trade carried out by a charity in the course of carrying out its main objects and is exempt from income

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