Internal control checklist for small National Societies

Forty controls across cash, bank, procurement, payroll, fixed assets and month-end close, each written as a question with a yes, no or partial answer and a space for evidence.

The checklist is short. It is not an audit programme and does not replace one. Its job is to give leadership a defensible picture of where the control environment stands before a decision has to be made about what to fix first.

Societies that have used it typically find between six and twelve controls that exist on paper but have never been performed. That gap is the useful output.

What it is for

Give a finance manager a structured way to check the control environment without waiting for an assessment.

Who it is for

Finance managers and finance directors in National Societies of any size.

How to use it

Work through the checklist with the person who performs each control, not only the person who owns the policy. Record the evidence column as you go. An untested control counts as absent.

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