Updated for 2024, this ebook provides an introduction to internal scrutiny to help academies be aware of their responsibilities and understand the options available to them.

The 2019 Academies Financial Handbook (AFH) outlined the statutory requirement for all Single and Multi Academy Trusts to undertake internal scrutiny , to provide independent assurance to their Trust Boards that all financial and risk management procedures have been operating effectively.

The approach taken to internal scrutiny will vary with Trust size, with relative complexity playing a significant role in determining the most suitable option. The suggestions set out in this ebook should provide some context so that Academy Trusts of all shapes and sizes can assess the best way forward for them.

We hope you find it useful!