Fraud : Guidelines

Investigations : Fraud : Guidelines : Internal Controls

To be truly effective, internal controls depend on how well employees perform their control-related responsibilities. The 2010 Internal Control Guidebook, developed by the NASC Multi-State Consortium on Internal Control in cooperation with the State Auditor's Office, introduces government employees to the principles of internal controls. It is accompanied by a series of questionnaires that can help management assess the design and efficacy of their entity's internal controls, especially in mid-size or large governments.

Used together, the guidebook and assessments are powerful tools to improve any organization's internal financial controls.

The full Internal Control Guidebook (pdf, 1mb)

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