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Internal Control Management

Office of Management and Budget (OMB) Circular A-123 defines management’s responsibility for internal control in Federal departments and agencies. In December 2004, OMB revised A-123 and introduced a new appendix, Appendix A, which prescribes a strengthened process to assess the effectiveness of the internal control over financial reporting.

Subsequently, OMB issued Appendix B, which requires Federal agencies to maintain internal controls that reduce fraud, waste, and error in government charge card programs, and Appendix C, which relates to the measurement and remediation of improper payments.

OMB Circular A-123, "Management's Responsibility for Internal Control"

Implementation Guide for Appendix A

Frequently Asked Questions for Appendix A

Guidance for Conducting Acquisition Assessments

Department of Commerce Circular A-123 Documents