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Executive Summary:

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


The document outlines a recommended framework for applying the principles of entity risk management in the public sector and provides a basis against which entity risk management can be evaluated.

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 includes additional guidelines for corporate governance standards. It provides an addition to the broad framework which entities can develop regimes to best help them maximise the services provided to stakeholders.

Scope - Content:

The document is structured in a similar manner to the Guidelines for Internal Control Standards for the Public Sector (INTOSAI GOV 9100).

  • In the first chapter the concept of entity risk management is defined and its scope is delineated.
  • In the second chapter the components of entity risk management are presented and the extension to the internal control standards highlighted.
Author - Committee:

Internal Control Standards Subcommittee


Approved at XIXth Congress of INTOSAI, Mexico 2007


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

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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