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Executive Summary:

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

Purpose:

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

Principle:

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

Status:

Approved at XVIIIth Congress of INTOSAI, Budapest 2004

Download:

http://www.issai.org/en_us/site-issai/issai-framework/intosai-gov.htm

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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