ISSAI Executive Summaries
INTOSAI GOV 9130 – Guidelines for Internal Control Standards for the Public Sector – Further Information on Entity Risk Management
The document outlines a recommended framework for applying the principles of entity risk management in the public sector and provides a basis against which entity risk management can be evaluated.
Heads and Audit Directors of SAIs, External Governmental Auditors, Internal Auditors
This document includes additional guidelines for corporate governance standards. It provides an addition to the broad framework which entities can develop regimes to best help them maximise the services provided to stakeholders.
Scope - Content:
The document is structured in a similar manner to the Guidelines for Internal Control Standards for the Public Sector (INTOSAI GOV 9100).
Author - Committee:
Internal Control Standards Subcommittee
Approved at XIXth Congress of INTOSAI, Mexico 2007
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