Guide to Internal Controls
ELEMENTS OF AN INTERNAL CONTROL SYSTEMMANAGEMENT AND THE CONTROL ENVIRONMENT
METHODS OF DESIGNING AN INTERNAL CONTROL SYSTEM
BUILDING A CONTROL ENVIRONMENT
COMPLETENESS OF RECORDS AND THE AUDIT TRAIL
EXAMINATION OF INTERNAL CONTROLS
SEPARATION OF DUTIES
MISCELLANEOUS INTERNAL CONTROLS
SUMMARY
The Guide to Internal Conrols was initially issued as a booklet in 1995 by Dianne Parkerson for use by Financial Affairs personnel. I has been revised by Morley Barnett, Inspector General and formatted into a Web document by Dianne Parkerson.
