Attorneys Act, 1979 (Act No. 53 of 1979)Rules for the Attorneys' ProfessionPart V : Accounting RulesInternal controls |
| 35.13.7.1 | that adequate internal controls are implemented to ensure compliance with these rules and to ensure that trust funds are safeguarded; and in particular to ensure— |
| 35.13.7.1.1 | that the design of the internal controls is appropriate to address identified risks; |
| 35.13.7.1.2 | that the internal controls have been implemented as designed; |
| 35.13.7.1.3 | that the internal controls which have been implemented operate effectively throughout the period ; |
| 35.13.7.1.4 | that the effective operation of the internal controls is monitored regularly by designated persons in the firm having the appropriate authority; |