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The Accounts and Audit Regulations 2015
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- UK Statutory Instruments
- 2015 No. 234
- PART 2
- Regulation 3
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Responsibility for internal control
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3. A relevant authority must ensure that it has a sound system of internal control which—
(a)facilitates the effective exercise of its functions and the achievement of its aims and objectives;
(b)ensures that the financial and operational management of the authority is effective; and
(c)includes effective arrangements for the management of risk.
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