Chapter 20 - Internal Control
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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 |
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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 |
Control activities overview |
July 1, 2017 | |
Control activities principles |
July 1, 2017 | |
Principle 10 – Designs control activities |
July 1, 2017 | |
Principle 11 – Designs information systems and related control activities |
July 1, 2017 | |
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 |