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Chapter 20 - Internal Control

20.10 About Internal Control and Auditing Policies
20.10.10 Purpose of these policies

July 1, 2017

20.10.20 Authority for these policies

July 1, 2017

20.10.30 Applicability of these policies

July 1, 2017

20.10.40 Source of these policies July 1, 2017

20.15 Internal Control Basics
20.15.10

Internal control definition

July 1, 2017

20.15.20

Roles and responsibilities

July 1, 2017

20.15.30

Annual requirements for agencies related to statewide reporting

July 1, 2017

20.15.40

Internal control components and principles

July 1, 2017

20.15.50

Limitations of internal control

July 1, 2017

20.15.60 Other considerations July 1, 2017

20.20 Control Environment
20.20.10

Control environment overview

July 1, 2017
20.20.20

Control environment principles

July 1, 2017
20.20.30

Management’s role in the control environment

July 1, 2017
20.20.40 Principle 1 – Demonstrates commitment to integrity and ethical values July 1, 2017
20.20.50 Principle 2 – Exercises oversight responsibility July 1, 2017
20.20.60 Principle 3 – Establishes structures, reporting lines, authorities, and responsibilities July 1, 2017
20.20.70 Principle 4 – Demonstrates commitment to competence July 1, 2017
20.20.80 Principle 5 – Enforces accountability July 1, 2017

20.22 Risk Assessment
20.22.10

Risk assessment overview

July 1, 2017
20.22.20

Risk assessment principles

July 1, 2017
20.22.30

Principle 6 – Specifies objectives

July 1, 2017
20.22.40

Principle 7 – Identifies and analyzes risks

July 1, 2017
20.22.50 Principle 8 – Assesses fraud risk July 1, 2017
20.22.60 Principle 9 – Identifies, analyzes, and responds to changes July 1, 2017

20.24 Control Activities

20.24.10

Control activities overview

July 1, 2017

20.24.20

Control activities principles

July 1, 2017

20.24.30

Principle 10 – Designs control activities

July 1, 2017

20.24.40

Principle 11 – Designs information systems and related control activities

July 1, 2017

20.24.50

Principle 12 – Implements control activities through policies and procedures

July 1, 2017

20.26 Information and Communication
20.26.10 Information and communication overview July 1, 2017
20.26.20 Information and communication principles July 1, 2017
20.26.30 Principle 13 – Uses relevant information July 1, 2017
20.26.40 Principle 14 – Communicates internally July 1, 2017
20.26.50 Principle 15 – Communicates externally July 1, 2017

20.28 Monitoring
20.28.10 Monitoring overview July 1, 2017
20.28.20 Monitoring principles July 1, 2017
20.28.30 Monitoring versus control activities July 1, 2017
20.28.40 Principle 16 – Performs monitoring activities July 1, 2017
20.28.50 Principle 17 – Evaluates and communicates deficiencies July 1, 2017

 


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