ISSAI Executive Summaries
INTOSAI GOV 9100 – Guidelines for Internal Control Standards for the Public Sector
The INTOSAI guidelines on internal control standards take into account all relevant and recent evolutions in internal control and incorporate the concept of the COSCO report "Internal Control – Integrated Framework" in the INTOSAI document.
COSCO = Committee of Sponsoring Organisations of the Treadway Commission
INTOSAI Guidance for Good Governance (INTOSAI GOV) - Internal Control
Heads and Audit Directors of SAIs, External Governmental Auditors, Internal Auditors
This document defines a recommended framework for internal control in the public sector and provides a basis against which internal control can be evaluated. The approach applies to all aspects of an organisation's operation.
|Scope - Content:||
The guideline consists of three parts:
In every section the main principles are first presented succinctly in a box, followed by further background. Reference is also made to concrete examples (Annex 1). Also attached is a glossary containing the most important technical terms (Annex 2).
|Author - Committee:||
INTOSAI Internal Control Standards Committee
Approved at XVIIIth Congress of INTOSAI, Budapest 2004
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