U-Risk® Overview - PFMA


  • Section 38(1)(a)
  • “the accounting officer for a Department… has and maintains:
         Effective, efficient and transparency systems of financial and risk management and internal control;”
  • Section 45(a)
  • “an official in a Department,….:
    Must ensure that the system of and internal control … is carried out within the area of responsibility of that official”
  • Section 51(1)(a)
  • “an accounting authority for a public entity:
    must ensure that the public entity has and maintains-
    (i) …. Systems of … and risk management and internal control
  • Section 57(a)
  • Must ensure that the system of … and internal control … is carried out within the area of responsibility of that official