As federal managers strive to achieve their agency‘s missions and goals and provide accountability for their operations, they need to continually assess and evaluate their internal control structure to assure that it is well designed and operated, appropriately updated to meet changing conditions, and provides reasonable assurance that the objectives of the agency are being achieved.
Specifically, managers need to examine internal control to determine how well it is performing, how it may be improved, and the degree to which it helps identify and address major risks for fraud, waste, abuse, and mismanagement.
CONTENTS
Introduction
Control Environment
Risk Assessment
Control Activities
Information and Communications
Monitoring
Overall Internal Control Summary
Related Products
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PDF Ebook Internal Control Management and Evaluation Tool
