Charity internal financial controls checker

Official sources to check

• Internal financial controls for charities: protect your charity from fraud and loss (CC8) is the Charity Commission overview for England and Wales.
• Internal financial controls for charities covers trustee responsibility, financial information, monitoring, banking, income, expenditure, related parties, assets, investments, loans, hospitality, and checklist themes.
• Protect your charity from fraud explains fraud risk, response, evidence preservation, reporting, and annual fraud-risk review.

Related trustee tools

• Charity serious incident reporting checker for fraud, financial loss, cyber-crime, and reporting escalation signals.
• Charity risk register checker for linking internal control gaps to trustees' major risk register.
• Charity accounting software requirements checker for restricted funds, reconciliation, Gift Aid, reporting, migration, and access requirements.
• Charity cyber insurance readiness checker for MFA, backups, incident response, account inventory, and trustee evidence.

What this checker should prevent

• Allowing one person to control requests, approvals, payment, bookkeeping, bank statements, and reconciliations.
• Running online banking, card readers, payment platforms, or donation routes without named-user access controls and reconciliation evidence.
• Mixing restricted funds, endowments, grants, related-party payments, or trustee expenses into ordinary spending without separate authority and records.
• Waiting until fraud, a serious incident, or year-end accounts reveal that basic controls were never reviewed by trustees.