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Chapter 20 - Internal Control and Auditing

20.10 About Internal Control and Auditing Policies
20.10.10 The purpose of this chapter

July 1, 2008

20.10.20 Authority for these policies

July 1, 2008

20.10.30 Applicability

July 1, 2008

20.15 Internal Control Basics
20.15.10

Background

July 1, 2008

20.15.20

Internal control definition

July 1, 2008

20.15.30

Who is responsible for internal control?

July 1, 2008

20.15.40

Internal control framework components

July 1, 2008

20.15.50

Annual requirements for agencies

July 1, 2008

20.20 Risk Assessment
20.20.10

What is risk assessment?

June 1, 2008
20.20.20

How does an agency identify risk?

June 1, 2008
20.20.30

How does an agency analyze and measure risk?

June 1, 2008
20.20.40 How does an agency respond to risk? June 1, 2008

20.25 Control Activities

20.25.10

What are control activities?

June 1, 2008

20.25.20

How should control activities be incorporated into an agency’s internal control plan?

June 1, 2008

20.25.30

Commonly used control activities

June 1, 2008

20.25.40

What are some limitations of control activities?

June 1, 2008

20.25.50

What internal control documentation is required?

June 1, 2008

20.30 Suspected Losses of Public Funds or Property
20.30.10 Why are loss procedures important?

July 1, 2008

20.30.20 What are the procedures an agency should follow upon suspicion of a loss?

Jan. 1, 2012

20.40 Internal Auditing Policies
20.40.10 Why an internal audit function? May 1, 1999
20.40.20 What is internal auditing? May 1, 1999
20.40.30 What are the differences between internal and external auditing? May 1, 1999
20.40.40 What are the basic requirements of internal auditing? May 1, 1999


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