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Internal control

These resources help state agencies fulfill internal control requirements in Chapter 20 of the State Administrative & Accounting Manual (SAAM).

Examples of Risk assessments

Service Organization Control (SOC) reports

Fraud prevention

Related links

Other links

  • The Committee of Sponsoring Organizations of the Treadway Commission (COSO)
  • The Updated COSOS Internal Control Framework
  • Internal Control Management and Evaluation Tool (GAO, August 2001)
  • GFOA Internal Controls Resource Center
  • GAO Standards for Internal Control in the Federal Government (Green Book, Sept. 2014) – The Green Book is issued by the Comptroller General in the Governmental Accountability Office for the federal government community. It adapts the COSO principles for a government environment. This publication is for federal agencies, but may also be adopted by state and local governmental entities as a framework for an internal control system. Management of an entity determines, based on applicable laws and regulations, how to appropriately adapt the standards presented in the Green Book as a framework for the entity (Green Book).