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

Examples of Risk assessments

• OFM General Risk Assessment

Service Organization Control (SOC) reports

• AICPA SOC Overview
• AICPA Comparison of SOC Reports
• AICPA How to Use a SOC 2 Report
• AICPA Trust Service Principles, Criteria and Illustrations (used in a SOC 2 Report)
• KPMG Effectively Using SOC Reports (This is lengthy but is recommended for its plain talk discussion.)

Fraud prevention

• Association of Certified Fraud Examiners Website
• Association of Certified Fraud Examiners Fraud Manual on Employee Embezzlement
• Managing the Business Risk of Fraud (Nov. 12, 2017)

Related links

• COSO Guidance on Internal Control
• GAO Standards for Internal Control in the Federal Government (Green Book, Sept. 2014)
• SAAM chapter 70.75, Suspected Losses of Public Funds or Property
• RCW 43.09.185, Loss of public funds-Illegal activity-Report tostate auditor's

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).