Board Assurance Framework

Assurance is provided to the board and Committees via a number of reports which reflect the organisations governance arrangements. An overview of these is included within the Governance Statement contained within the Annual Report & Accounts.

Updated: 14 April 2026

Version: 2.4

1. Purpose

The Board Assurance Framework forms part of the governance arrangements for the NHS Counter Fraud Authority. (NHSCFA). Information about the NHSCFA, for example its basis in law, its strategies and business plans is available from https://cfa.nhs.uk/about-nhscfa/corporate-publications

The governance arrangements ensure that the NHSCFA is held accountable in the key areas listed here, which reflect the organisation’s operating structure, priorities and objectives.

This document sets out how the NHSCFA will record, report on and provide assurance to the NHSCFA Board via the Audit and Risk Assurance Committee (ARAC), on the governance arrangements.

The governance arrangements are designed to promote accountability, ensuring the NHSCFA satisfies its social, regulatory and legal obligations.

The roles and responsibilities are set out in respective Terms of Reference the NHSCFA Board Terms of Reference, Audit and Risk Assurance Committee Terms of Reference (cfa.nhs.uk)

2. Methodology

The NHSCFA adopts a risk-based approach to assurance and effective ways of assessing the controls in place and communicating these to the ARAC in a clear, concise and timely manner.

This approach will take into account the three lines of defence model set out in HM Government The Orange Book Management of Risk – principles and concepts1.

Accordingly, the elements set out below enable the ARAC to meet its responsibilities to the Board.

Table detailing how ARAC will meet is responsibilities to the board
Aspect Assurance/Controls in place Frequency/availability
Aspect Compliance with statutory instruments and directions Assurance/Controls in place Board & committees with annually reviewed Terms of Reference Frequency/availability Annual
Ad hoc
Aspect Delivery of the Board functions Assurance/Controls in place
  • Board & committees annually reviewed Terms of Reference
  • Board effectiveness self-assessment reviews
  • GIAA Board Effectiveness Review
  • Breaches of Standing Orders report
Frequency/availability Annual
Annual
Ad hoc
All Regular Meetings
Aspect Financial Management & Financial Planning Assurance/Controls in place
  • Review of SFI/ SFO
  • Internal and External audit reports
  • Financial Conformance Report
  • Finance Budget Report
Frequency/availability Annual
Annual/ad hoc
Quarterly
Annual

Annual
Aspect Risk Management Assurance/Controls in place
  • Suite of risk management documentation - Risk Appetite, Risk Policy, etc
  • Corporate Risk Register
  • Chair’s Assurance Report - Risk Management Group
  • BAF Strategic Risk Report (Strategic objectives and linked strategic risks)
Frequency/availability Annual

All Regular Meetings
All Regular Meetings
Bi-annual
Aspect Strategic Delivery (against NHSCFA Strategy & KPIs) Assurance/Controls in place Board Performance Report Frequency/availability Quarterly
Aspect Government Functional Standards Assurance/Controls in place Functional Standards Assurance Map Frequency/availability Annual
Aspect Information Security & Governance Assurance/Controls in place Information Security & Governance Report Frequency/availability Annual
Aspect Business Continuity & Disaster Recovery Assurance/Controls in place Business Continuity & Disaster Recovery Review Frequency/availability Annual
Aspect Standards of Business Conduct Assurance/Controls in place
  • Declarations of interests (DoI)
  • Board Members Bi-Annual Declaration
  • Annual review of gifts & hospitality and DoI registers
Frequency/availability All Regular Meetings
Bi-Annual
Annual
Aspect Counter Fraud, Anti Bribery, Whistleblowing & Complaints Assurance/Controls in place
  • Annual Report to ARAC and Board
  • Enterprise Fraud Risk Assessment
Frequency/availability Annual
Annual
Aspect Procurement and Contract Management Assurance/Controls in place Pipeline/Procurement Contracts Report Frequency/availability Bi-Annual

3. Review

This Board Assurance Framework will be subject to formal review no less than annually but may be reviewed and updated at any time.

  1. https://www.gov.uk/government/publications/orange-book

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