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> Department of Internal Audit
Internal Control Assessment
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Guidebook and self-assessment checklists on internal control in general and over specific activities,
such as IT, revenue, expenditures, and payroll
Source: State of Montana Department of Administration
State of Montana Internal Controls Manuals–MOM 2-9900 (Montana Operations Manual)
- Practices for and basic details of approaches to internal control self-assessment
Source: The Institute of Internal Auditors
Control Self-Assessment: A Practical Guide
Publication available for loan from MSU Internal Audit
- Guidance on how smaller organizations might apply the COSO internal control framework,
including establishing controls over financial activities and detailed tools to asses those controls
Source: COSO
Internal Control over Financial Reporting – Guidance for Smaller Public Companies
Publication available for loan from Internal Audit
- Explanation of information technology controls and an overview of practices for assessing those controls
Source: The Institute of Internal Auditors
Information Technology Controls
Publication available for loan from Internal Audit
- Example matrix of some categories of risks in various areas of higher education, such as financial, research,
human resources, athletics, safety and risk, information technology, and academic affairs
Source: EthicsPoint
Higher Education Risk Categories and Definitions
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Standards auditors use to evaluate and communicate potential issues identified in internal control over financial activities
Source: American Institute of Certified Public Accountants (AICPA) Statement on Auditing Standards (SAS)
SAS 112: Communicating Internal Control Related Matters Identified in an Audit
SAS 55: Consideration of Internal Control in a Financial Statement Audit
(Scroll down to the above standards)
- Standards auditors use to evaluate and communicate potential issues identified in internal control
over compliance with laws, regulations, and other requirements
Source: AICPA
AICPA Guidance on Evaluating Control Deficiencies in a Single Audit
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