Services · Foundational

Internal Control Framework Design

ICF01

Defines the internal control framework, control objectives, control environment, roles, governance responsibilities and alignment with COSO-style control components.

What changes

Clearer control architecture, stronger governance over internal controls and a common control language across the National Society.

What you get

Internal control framework document ICF001
Internal control roles and governance responsibilities matrix ICF002
Control framework design workshop pack and design decision log ICF003

What has to come first

NAHNeeds Assessment Report - National Head Quarters or NABNeeds Assessment Report - Branch/District Recommended

The framework scope and control objectives are grounded in needs assessment findings on internal controls and process gaps
AAMAccountability & Approval Matrix Recommended

The accountability and approval matrix clarifies the authorities and delegations that the control roles build on

Who is involved

From the National Society's side. This is what the engagement asks of your people.

Your own staff work alongside the adviser throughout, so this is a commitment of their time as well as the Centre's. Ask in the request and you are given the day estimate per role before anything is signed.

Role	What they do
HNS Finance Director	Owns the internal control framework and the design process
HNS Secretary General	Approves and issues the framework
HNS Board or Audit and Risk Committee	Governance oversight of internal control, where constituted
Branch and field finance representatives	Provide multi-location input and validate the framework
HNS internal audit or compliance focal point	Advises on control objectives and assurance, where constituted
GFDC delivery team	Designs the framework and advises

How it is measured

Indicator	Target	Evidence
Internal control framework approved and issued by HNS leadership	Within 10 weeks of kick-off	Approval minutes or signed framework document
Control objectives, components and control environment defined	Framework covers all five COSO-style components	Approved framework document
Internal control roles and governance responsibilities assigned	Each control objective has a named owner across the three lines	Roles and governance responsibilities matrix
Common control language validated across locations	Framework validated with headquarters, branch and field representatives before approval	Validation workshop records and sign-off

Tools

4 of 4 ready to download.

NAB006 COSO Framework Reference PDF
ICF001 Internal control framework document Template DOCX
ICF002 Internal control roles and governance responsibilities matrix Template XLSX
ICF003 Control framework design workshop pack and design decision log Template XLSX

Standards

COSO Internal Control - Integrated Framework
HNS Delegation of Authority (DoA) and governance ToRs
IIA Three Lines Model (governance, risk and control roles)

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The form arrives with ICF01 filled in. You can change it, and you do not have to be sure.

Request ICF01

Code: ICF01
Tier: Foundational
Outcome area: 3 · Internal controls, policies, procedures and process effectiveness
Deliverables: 3
Tools: 4 of 4

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