Internal Controls

Internal control is at the core of state government fulfilling its mission and achieving its goals while providing safeguards to protect governmental resources. Management of each department is responsible for implementing internal control activities that are appropriate to their department’s processes.
 
 

Internal Control Standards

This Manager's Guide PDF (170k) defines the standards for internal control and provides a general framework for developing and evaluating internal control systems based on the COSO model.

Best Practices Series

Practical guidance, issued in support of the Internal Control Standards guide, to help departments improve fiscal management, accountability, and safeguarding of the State’s assets.

Presentations

Self-Assessment of Internal Control

Annually, the Dept of Finance & Management administers a self-assessment of internal control questionnaire to all departments in state government. Self-assessment aims to raise awareness of internal controls & best business practices and be a catalyst for improving the State’s internal control system. The questionnaire provides departments with a tool to review and document current internal control practices, while helping management identify potential areas of risk or non-compliance within their operations.

FY 2014 Self-Assessment of Internal Control  (1,447k)

 

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