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The International Standards of Supreme Audit Institutions, ISSAI, are issued by the International Organization of Supreme AuditInstitutions, INTOSAI. For more information visit www.issai.org I N T O S A I Internal Control and Accounting Standards: INTOSAI GOV 9100 - 9230 INTOSAI GOV 9100 The International Standards of Supreme Audit Institutions, ISSAI, areissued by the International Organization of Supreme Audit Institutions,INTOSAI. For more information visit www.issai.org I N T O S A I Guidelines for Internal ControlStandards for thePublic Sector INTOSAI General Secretariat - RECHNUNGSHOF(Austrian Court of Audit)DAMPFSCHIFFSTRASSE 2A-1033 VIENNAAUSTRIA Tel.: ++43 (1) 711 71 ã Fax: ++43 (1) 718 09 69 E-MAIL:
[email protected];WORLD WIDE WEB: http://www.intosai.org I N T O S A I EXPERIENTIA MUTUA OMNIBUSPRODEST EXPERIENTIA MUTUAOMNIBUS PRODEST INTOSAI Professional Standards Committee PSC-Secretariat Rigsrevisionen ã Landgreven 4 ã P.O. Box 9009 ã 1022 Copenhagen K ã Denmark Tel.:+45 3392 8400 ã Fax:+45 3311 0415 ãE -mail:
[email protected] C ontents Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Internal Control . . . . . . . . . . . . . . . . . . . . . . . . . . 61.1 Definition . . . . . . . . . . . . . . . . . . . . . . . . . . . 61.2 Limitations on Internal Control Effectiveness . . . . . . . . 122 Components of Internal Control . . . . . . . . . . . . . . . . . 132.1 Control Environment . . . . . . . . . . . . . . . . . . . . . 172.2 Risk Assessment . . . . . . . . . . . . . . . . . . . . . . . 222.3 Control Activities . . . . . . . . . . . . . . . . . . . . . . . 282.4 Information and Communication . . . . . . . . . . . . . . . 362.5 Monitoring . . . . . . . . . . . . . . . . . . . . . . . . . . 403 Roles and Responsibilities . . . . . . . . . . . . . . . . . . . . 43Annex 1 Examples . . . . . . . . . . . . . . . . . . . . . . . . . 49Annex 2 Glossary . . . . . . . . . . . . . . . . . . . . . . . . . 57 v
