Good Practice Note 15: Demonstrating internal controls assurance in housing associations

These guidance notes expand upon various considerations relating to internal controls assurance that a board might consider in establishing its internal controls strategy and in choosing appropriate sources of evidence to be included within its annual assessment. they are neither prescriptive nor fully comprehensive. However, they are intended to illustrate the range and types of evidence available, and their aim is to stimulate ideas and debate within associations. As such, they represent what we consider to be best practice, based upon examples that have come to our attention and other documentation examined.