Internal control
These resources help state agencies fulfill internal control requirements in Chapter 20 of the State Administrative & Accounting Manual (SAAM).
- SAS No. 112 - Communicating Internal Control Related Matters Identified In an Audit - Questions and Answers
- Flow chart of internal control concepts
- Purchase card case study - internal control basics
- Small and attractive capital assets risk assessment guidelines
Guidebooks
- Internal Control Guidebook (NASACT)
- Internal Control Guide (Commonwealth of Massachusetts, Sept. 2007)
Human resource management system (HRMS)
Risk assessment tools
- Comprehensive internal control questionnaire sample from North Carolina Office of State Controller
- General Risk Assessment Questionnaire
- NASACT internal control questionnaires:
- Accounting system
- Advisory controls for A-87 compliance
- Assessment of risks and internal controls - Sample template for state agencies
- Budgets and planning
- Buy American act section
- Capital assets
- Cash
- Civil rights and drug-free workplace
- Control environment
- Davis-Bacon act
- Federal grant administration guidance
- Federal student financial aid
- Financial reporting
- Information systems and technology
- Internal controls glossary
- Investments
- Personnel and payroll
- Procurement and payables
- Receivables
- Risk assessment
Anti-fraud resources
- American Institute of Certified Public Accountants (AICPA) Journal of Accountancy - Fraud Articles
- Association of Certified Fraud Examiners
- Fraud Manual on Employee Embezzlement
- Managing the Business Risk of Fraud
Related links to publications
- AICPA Journal of Accountancy
- COSO Guidance on Internal Control
- Governmentwide Purchase Cards: Actions Needed to Strengthen Internal Controls to Reduce Fraudulent, Improper, and Abusive Purchases (GAO, Mar. 2008)
- Internal Control Management and Evaluation Tool (GAO, Aug. 2001)
- Standards for Internal Control in the Federal Government (GAO, Nov. 1999)
