financial management - northern ireland - department of health 财务管理-北爱尔兰-卫生部

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1、HSCControlsAssuranceStandardFinancialManagementFinancialManagementStatementofStandardTheorganisationhasrobustfinancialmanagementsystemsandaneffectivesystemofinternalcontrolovertheuseofitsfinancialresources.OverviewDFPrequiresAccountingOfficersofallgovernmentdepartmentsandtheiragenciestoprovidean

2、annualStatementonInternalControl(SIC)inlinewithTurnbullguidance,tobepublishedaspartoftheAnnualAccountsoftheirorganisation.HSCAccountableOfficersaresimilarlyrequiredtoprovideStatementsonInternalControlonbehalfoftheirorganisations.TheSICcoversallcontrols,includingfinancial,organisationalandclinica

3、landsocialcare.AccountableOfficerswillonlybeabletosignsuchastatementiftheyhaveimplementedasoundsystemofinternalcontrol,andiftheyhavebeenprovidedwithappropriateassurancesastotheeffectivenessofthosesystems.TheboardsofHSCbodiesareaccountablefortheestablishmentandmaintenanceofhighstandardsoffinancia

4、lstewardship,probityandpublicaccountability.Inordertofulfiltheseobjectivestheboardmustensurethataneffectivesystemofinternalcontrolisinplaceovertheuseofitsfinancesandfinancialmanagementsystems.ThisStandardidentifiesthecriteriawhichshouldbeappliedindeterminingthedegreeofassurancethatcanbederivedfr

5、omtheexistingfinancialmanagementcontrolsystemsandprocesses.ForthepurposeofthisStandard,effectiveinternalfinancialcontrolencompassessafeguardingtheorganisation'sassetsfromlossesofallkindsandensuringthatvalueformoneyisachievedintheuseoffinancialresources.ThisStandardneedstobereadinconjunctionwitht

6、heGovernanceandRiskManagementStandards.AllorganisationsshouldseektoachievesubstantivecompliancewiththisStandard.ãCrownCopyright2007VersionApril2008Page24of24HSCControlsAssuranceStandardFinancialManagementKEYREFERENCESStatutesStatutoryInstruments:HealthandPersonalSocialServices(NI)Order1972(AsAme

7、nded)http://www.northernireland-legislation.hmso.gov.uk/legislation/northernireland/nisr/yeargroups/1970-1979/1972/1972oic/aos/no1265.htmGuidanceandCodesAccountsDirectionstoNDPBsOrderbyposthttp://www.dhsspsni.gov.uk/foi/rlo1