Chapter 20 - Internal Control and Auditing
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Chapter 20 - Internal Control and Auditing |
| 20.10 | About Internal Control and Auditing Policies |
| 20.10.10 | The purpose of this chapter | July 1, 2008 |
| 20.10.20 | Authority for these policies | July 1, 2008 |
| 20.10.30 | Applicability | July 1, 2008 |
| 20.15 | Internal Control Basics |
| 20.15.10 | Background |
July 1, 2008 |
| 20.15.20 | Internal control definition |
July 1, 2008 |
| 20.15.30 | Who is responsible for internal control? |
July 1, 2008 |
| 20.15.40 | Internal control framework components |
July 1, 2008 |
| 20.15.50 | Annual requirements for agencies |
July 1, 2008 |
| 20.20 | Risk Assessment |
| 20.20.10 | What is risk assessment? |
June 1, 2008 |
| 20.20.20 | How does an agency identify risk? |
June 1, 2008 |
| 20.20.30 | How does an agency analyze and measure risk? |
June 1, 2008 |
| 20.20.40 | How does an agency respond to risk? | June 1, 2008 |
| 20.25 | Control Activities |
What are control activities? |
June 1, 2008 | |
How should control activities be incorporated into an agency’s internal control plan? |
June 1, 2008 | |
Commonly used control activities |
June 1, 2008 | |
What are some limitations of control activities? |
June 1, 2008 | |
What internal control documentation is required? |
June 1, 2008 |
| 20.30 | Suspected Losses of Public Funds or Property |
| 20.30.10 | Why are loss procedures important? | July 1, 2008 |
| 20.30.20 | What are the procedures an agency should follow upon suspicion of a loss? | Jan. 1, 2012 |
| 20.40 | Internal Auditing Policies |
| 20.40.10 | Why an internal audit function? | May 1, 1999 |
| 20.40.20 | What is internal auditing? | May 1, 1999 |
| 20.40.30 | What are the differences between internal and external auditing? | May 1, 1999 |
| 20.40.40 | What are the basic requirements of internal auditing? | May 1, 1999 |