The reliability of financial data is supported regular reconciliation of accounting information

Reconciliation of bank account and accounting data (general ledger) takes place at least monthly

Documentary evidence on treasury procedures and implementation.

Suspense accounts, if these exist, are cleared at least monthly

Documentary evidence on treasury procedures and implementation.

An IT audit was conducted in the last three years

Review of documents (IT audit report and any follow up action plan).

Recommendations from the IT audit have been implemented

Review of documents (IT audit report and any follow up action plan).