Published: June 2026
Type: Advice and insights

Our fact sheet provides easy-to-understand advice on areas potentially impacted by global uncertainty, including: 

  • valuation of property, plant and equipment 
  • fair value of financial assets and liabilities
  • recoverability of receivables
  • provisions, contingencies, and guarantees
  • budgetary reporting
  • cash flow management
  • internal controls and governance
  • events after reporting date. 

Related resources

Annual internal control assessment
Internal control assessments
  • Published: October 2021
  • Type:
    Advice and insights

We explain the tools we use for assessing internal controls. Our approach aims to help entities understand and evaluate their internal controls and allows them to identify where they sit on a maturity scale.

Download (PDF, 827.74 KB)
Annual internal control assessment
Annual internal control assessment
  • Published: October 2021
  • Sector:
    State and local government entities

Our internal control assessment tool aims to help entities understand and evaluate their internal controls. It allows them to identify where they sit on a maturity scale for effective internal controls, and highlights areas for targeted…

Download (XLSX, 216.57 KB)