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Executive Summary:

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


In June 1992 the INTOSAI Internal Control Standards Committee issued guidelines for internal control standards.

Five years later the Committee invited INTOSAI members to share their countries’ experiences in developing, maintaining and evaluating internal control structures based on the guidelines. The document provides an overview of the responses from twelve countries.

ISSAI Category:

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

Target Group:

Heads and Audit Directors of SAIs, External Governmental Auditors, Internal Auditors


The experiences of INTOSAI members in using the internal control standards can help to further guide all members in building or enhancing their capacity to design high-quality internal control structures and adequately assess them.

Scope - Content:

The internal control standards prescribed by INTOSAI form a framework for an internal control structure. Chapters II and III of these standards reiterate INTOSAI’s general and detailed standards and also highlight the viewpoints on implementing the standards that were provided by INTOSAI members. The elements of a sound control structure are further discussed in chapter IV.

Author - Committee:

INTOSAI Internal Control Standards Committee


Approval of the individual country papers at XVIth Congress of INTOSAI in Montevideo


Related Documents - Executive Summaries:

INTOSAI GOV 9100 – Guidelines for Internal Control Standards for the Public Sector

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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