Understanding assurance: a guide for housing association board members

This guide provides a practical approach to assurance and explores its principles in the context of an organisation’s risk and internal control framework.

4 December 2014

In the current environment, board members must maintain comprehensive oversight and scrutiny of risks as they seek new ways to finance and support development and to deliver services to communities.

Boards must therefore have assurance that a sound system of internal control exists so that identified risks can be effectively managed. This guide for board members and others charged with governance:

  • provides a practical approach to assurance
  • explains how boards may fulfil their responsibilities for scrutiny, challenge and obtaining adequate assurance
  • explores the principles of assurance in the context of an organisation’s risk and internal control framework
  • gives examples of how boards can use both internal and external sources of assurance to best effect.

At the end of each chapter, there is a summary of learning points and a list of key questions that board members can consider in relation to determining assurance requirements.

Look inside


  • Author: BDO LLP
  • Number of pages: 68
  • ISBN: 9780862975838
  • Publisher, year: National Housing Federation, 2014

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