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The new RCF makes it easier for Accounting Officers (AOs) to navigate and gain comfort on the existing internal control requirements contained in the functional standards, codes of conduct and guidance they are currently expected to adhere to. It does not create new requirements.
This categorisation framework is being introduced as a new Part II of the guidance Management of Risk Principles and Concepts (The Orange Book) which provides more clarity on the control and assurance aspects of the existing guidance.
In support of the RCF, a question bank has been compiled by the Risk Centre of Excellence covering all aspects of the RCF and the standards, codes and guidance which can be navigated through it. The question bank is available at [Risk Control Framework - Bank of Questions April 23]([Risk Control Framework - Bank of Questions April 23](Risk Control Framework - Bank of Questions April 23 and freely available for use in departments.