MANAGEMENT COMMITTEES’ RESPONSIBILITY STATEMENT accordance with appropriate accounting policies consistently applied. The Management Committee is of the opinion, based on the information and explanations given by management that the system of internal control provides reasonable assurance that the financial records may be relied on for the preparation of the financial statements. However, any system of internal financial control can provide only reasonable, and not absolute, assurance against material misstatement or loss. The Management Committee is responsible for the content and integrity of the financial statements and related financial information included in this report. It is their responsibility to ensure that the financial statements fairly present the state of affairs of the Forum as at the end of the financial year and the results of its operations and cash flows for the period then ended, in conformity with International Financial Reporting Standards. The Management Committee acknowledges that it is ultimately responsible for the system of internal financial control established by the Forum and place considerable importance on maintaining a strong control environment. To enable the Committee to meet these responsibilities, the Management Committee set standards for internal control aimed at reducing the risk of error or loss in a cost effective manner. The accounting procedures and adequate segregation of duties to ensure an acceptable level of risk. These controls are monitored throughout the Forum and all employees are required to maintain the highest ethical standards in ensuring the Forum’s business is conducted in a manner that in all reasonable circumstances is above reproach. In preparing the financial statements, the Management Committee is responsible for assessing the Forum’s ability to continue as a going concern, disclosing, as applicable, matters relating to going concern and using the going concern basis of accounting unless it intends to cease operations, or has no realistic alternative but to do so. The Management Committee has assessed the ability of the Forum to continue operating as a going concern and believe that the preparation of the financial statements on a going concern basis is appropriate. The external auditors are responsible for independently reviewing and reporting on the Forum’s financial statements. The financial statements have been audited by the Forum’s external auditors and their report is presented on pages 3 to 4. The focus of risk management in the Forum is on identifying, assessing, managing and monitoring all known forms of risk across the Forum. While operating risk cannot be fully eliminated, the Forum endeavours to minimise it by ensuring that appropriate infrastructure, controls, systems and ethical behaviour a re a p p l i e d a n d m a n a g e d w i t h i n predetermined procedures and constraints. The financial statements and notes there to set out on pages 43 to 54, which have been prepared on the going concern basis, were approved by the Management Committee and were signed on their behalf by: Jestina Mukoko Chairperson The financial statements are prepared in 39 Blessing Gorejena Executive Director ZIMBABWE HUMAN RIGHTS NGO FORUM ANNUAL REPORT 2017