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Executive Summary:

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


The document provides an introduction to internal control for managers in governmental organizations

ISSAI Category:

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

Target Group:

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


"Internal Control is a management tool to provide reasonable assurance that management objectives are being achieved." (Guidelines for Internal Control Standards of INTOSAI)

Scope - Content:

The Internal Control Standards Committee of INTOSAI has prepared this guide to

  • Provide an overall framework for establishing and maintaining effective internal controls,
  • Describe internal control rules and responsibilities for government managers and auditors,
  • Describe common internal control practices,
  • Provide a simple checklist to help you begin thinking about whether your organization has taken appropriate steps to ensure effective internal control and
  • Provide a list of references for further information.
Author - Committee:

Internal Control Standards Subcommittee


Prepared and issued by INTOSAI Internal Control Standards Committee 2001


Related Documents - Executive Summaries:

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

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

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

Related Documents - ISSAI Full Versions:
Related Documents - Others:

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