Home GAO Green Book IFAC on IC CIPFA and IFAC on Good Governance in Public Sector

Internal Control

INTOSAI Guidance (IC)

What do we mean by the Internal Control

- - -

Support for Strategy

- - -

Public administration environment

- - -

Practical approach

- - -

Auditors' point of view

- - -

Internal Control definitions

A process, effected by an entity’s board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives relating to operations, reporting, and compliance


An integral part of an organization’s governance system and ability to manage risk, which is understood, effected, and actively monitored by the governing body, management, and other personnel to take advantage of the opportunities and to counter the threats to achieving the organization’s objectives

The Subcommittee on Internal Control Standards is tasked with the development and promotion of good practices in the field of internal control, and with establishing more focused managerial accountability in the Public Sector.

INTOSAI Support to Internal Control