Internal control
These resources help state agencies fulfill internal control requirements in Chapter 20 of the State Administrative & Accounting Manual (SAAM).
Agencies required to have internal audit programs
Risk assessments
- OFM General Risk Assessment Questionnaire
- Commonwealth of Massachusetts Internal Control Guide
- State of North Carolina Internal Control Questionnaire
Service Organization Control (SOC) reports
- KPMG Effectively Using SOC Reports (This is lengthy but is recommended for its plain talk discussion.)
- 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)
Fraud prevention
- ACFE Website
- ACFE Fraud Manual on Employee Embezzlement
- Commonwealth of Massachusetts Fraud Prevention Toolkit
Related links
- COSO Guidance on Internal Control
- Commonwealth of Massachusetts Internal Control Website
- GAO Standards for Internal Control in the Federal Government (Green Book, Sept. 2014)
