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Elected Official's Guide: Internal Controls
There are many different types of governments, but all of them share certain basic objectives:
effectiveness, efficiency, safeguarding of assets, reliable reporting, and compliance.
Internal control provides reasonable assurance that a government is, in fact, meeting all of those objectives.
An Elected Official’s Guide: Internal Control
is specifically designed to offer non-specialists - be they members of the governing board, staff members without accounting or auditing expertise, or ordinary citizens - the information they need to understand what internal control is, how it operates, and who is responsible.
The text of this publication, written in an easily understandable
reflects the most recent authoritative guidance on internal control set forth in the Committee of Sponsoring Organizations’ (COSO) revised and expanded version of its classic
Internal Control • Integrated Framework
(COSO Report), released in 2013.
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