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State Controller's Division

Internal Control & Risk Management Tools
Financial Emergency Management Expenditure Authority
In Control Newsletter
Internal Controls Training
Internal Control Guidebook
Self Assessment Tools
Other Tools
Financial Emergency Management
Financial Emergency Management (pdf)
In Control Newsletter
January 2008 Special Edition (pdf)
 
December 2007 Edition (pdf)
 
April 2007 Edition (pdf)
Internal Controls Training
Click here  for current training opportunities.
Internal Control Guidebook
Appendix A - Levels of System Access and Potential Risks (doc)

Appendix B - IT General Control Objectives for Financial Reporting (doc)

Appendix C - IT Application Control Objectives for Financial Reporting (doc)

Appendix D - A Model Internal Control Plan (doc)

Appendix E - Example Employee Survey on Agency Culture and Personnel Policies (doc)

Appendix F - Example of Management Inquiries Regarding Entity Level Controls (doc)

Appendix G - Example Questions for Individuals or Focus Groups (doc)
Self Assessment Tools
Entity Level Controls  (doc)
Expenditures and Disbursements  (doc)
Payroll Controls  (doc)
Revenue and Cash Receipts  (including A/R and E-Commerce) (doc)
Financial Close Process  (doc)
 
Other Tools
Core Financial System Requirement (pdf) - A checklist for Reviewing Systems under the Federal Financial Management Improvement Act

GAO Internal Control Management and Evaluation Tool (pdf)

Management Control System Checklist (doc)
 
Managing the business risk of fraud (pdf)
Managing the Risk of Fraud (pdf) - A General Guide for Managers   

Office of Budget and Management
Circular No. A-123 (pdf)
Circular A-123, Appendix A Implementation Guide (pdf)
Circular A-123, Appendix A Implementation Plans (pdf)
Circular A-123, Appendix A Frequently Asked Questions (pdf)
Circular A-123, Appendix B Improving the Management of Government Charge Card Programs (pdf)

Sample Internal Control Checklist (pdf) 
 
E-Commerce Risk Assessment Tool (doc)

Small Agency Finance Management Self Assessment Tool (doc)

WEB Based Sample Audit Programs
Expenditure Authority
Expenditure Authority and Responsibilities (pdf) Last Revised May 8, 2006
 
Page updated: October 01, 2008

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