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Internal Controls

Internal control is at the core of State government fulfilling its mission and accomplishing its goals. The resources below assist department management with meeting their responsibility for having internal controls in place that provide reasonable assurance in achievement of the following objectives:
          - operations are effective and efficient;
          - compliance with applicable laws, regulations and best business practices;
          - financial and management data and reports are accurate, reliable and timely;
          - assets are safeguarded against fraud, waste and abuse.

Description of key documents -
Internal Control Standards:  This managers' guide defines the standards for internal control and provides a general framework for developing and evaluating internal control systems based on the COSO model.
Self-Assessment of Internal Control:  Management tool completed annually by all departments to document current control practices, raise awareness of best business practices, identify potential areas of risk or non-compliance, and ultimately be a catalyst for improving the State's internal control system.
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.

Internal Controls Guidance

2022 COSO SAIC - Welcome Memo

2022 COSO SAIC - Instructions   

2022 COSO SAIC - Submission Workbook 

SAIC Internal Corrective Action Plan (ICAP) Form DFM v2.2

Internal Control Standards: A Guide for Managers DFM v2.0b

Internal Control News - Quarterly Newsletter 
Internal Control FAQ

Other Resources - 
Internal Controls: Executive Summary -  primer for senior management 
​Internal Controls 101 - fundamental concepts  (PowerPoint) 
Process and Procedure Documentation - guidance for developing written documentation (PowerPoint)

CLA Presentations: 

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