# The Accounts and Audit Regulations 2015, Regulation 3: Responsibility for internal control


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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Source: https://www.legislation.gov.uk/uksi/2015/234/regulation/3 (the official version)
Page: https://openlegislation.uk/accounts-and-audit-regulations-2015/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.