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  • Better practice 2: establish and maintain an effective FBT control environment

    This section sets out the four steps that a better practice entity should undertake to establish and maintain an effective internal control environment for FBT administration. These steps are:

    1. Assign responsibility for the management of FBT.
    2. Establish, maintain and review policies and procedures.
    3. Establish, maintain and review information systems that support FBT administration.
    4. Identify and address the training needs of managers and staff.
      Last modified: 23 Jul 2015QC 18627