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Executive Summary:

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

ISSAI Category:

INTOSAI Guidance for Good Governance (INTOSAI GOV) - Internal Control

Target Group:

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:

  • Definition of Internal Control and limitations on internal control effectiveness
  • Components of Internal Control (Control Environment, Risk Assessment, Control Activities, Information and Communications, Monitoring)
  • Roles and Responsibilities

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


Related Documents - Executive Summaries:

INTOSAI GOV 9110 – Guidance for Reporting on the Effectiveness of Internal Controls: SAI Experiences in Implementing and Evaluating Internal Controls

INTOSAI GOV 9120 – Internal Control: Providing a Foundation for Accountability in Government

INTOSAI GOV 9130 – Guidelines for Internal Control Standards for the Public Sector – Further Information on Entity Risk Management

INTOSAI GOV 9140 – Internal Audit Independence in the Public Sector

INTOSAI GOV 9150 – Coordination and Cooperation between SAIs and Internal Auditors in the Public Sector

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