Statements on Internal Control (SICs) should provide a transparent and accountable report of the control issues and risks faced by central government organisations. However, they often fail to achieve this and the NAO undertook a wide-ranging review to find out why.

We found that a number of barriers to effective accountability exist. The Good Practice guide identifies ways that central government organisations have overcome these barriers and will be of interest to both executives and non-executives.

1 January 2010