Understanding Internal Control (PDF- 930k)
Understanding Internal Control Awareness of management's responsibility for internal control has been heightened of late by private sector developments such as the federal Sarbanes-Oxley legislation. To fulfill its internal control responsibilities, management must first understand the nature and importance of internal controls as outlined by the Committee on Sponsoring Organizations.
Stephen J. Gauthier
Overcoming the Obstacles to an Effective Internal Audit Function
There is much confusion in government today over what an internal auditor is and does. In too many cases, this confusion has undermined the effectiveness of the internal audit function. Learn about the core characteristics of the internal audit function and how to maximize its effectiveness in your organization.
Glen McKay
Who's Minding the Store? New York State's Ongoing Quest to Strengthen Internal
Controls
Twenty years after New York enacted groundbreaking legislation requiring state agencies to certify that public resources are being used efficiently and effectively, the state has made great strides toward its goal of 100 percent compliance. Read how one agency, the New York Lottery, is doing its part to establish a thriving internal control culture.
Carolyn Hapeman
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