ISSAI Executive Summaries
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.
INTOSAI Guidance for Good Governance (INTOSAI GOV) - Internal Control
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
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