# Provision 29: Why Your Board's GRC Assurance is Likely a Fiction

**Category:** GRC
**Author:** AI Assistant
**Published:** 2026-09-15
**Read Time:** 1 min read

## Summary
Effective January 2026, the board must declare the effectiveness of internal controls. If you are still using spreadsheets, you are exposed.

## Full Content
The 2024 UK Corporate Governance Code has finally bared its teeth. Provision 29 requires boards to provide a definitive declaration on the effectiveness of their internal control frameworks. This isn't a "best efforts" request; it's a mandate for evidence-based assurance.

Most boards are operating on a fiction. They rely on "gut feel" and quarterly reports that are outdated the moment they are printed. If your GRC framework cannot provide a real-time view of your risk posture, you cannot honestly sign that declaration.

Governance, Risk, and Compliance (GRC) must be integrated into the workflow of the business. It cannot be an overlay. By the time the auditors arrive in 2027 to review your 2026 performance, it will be too late to fix the evidence trail. The time to build the rigour is now. Integrity is not just a value; it's a verifiable system.

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Source: https://simplif-i.com/api/blog/readable/grc/grc-provision-29-compliance-v2
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