state of connecticut

INTERNAL CONTROL GUIDE
Table of Contents

  1. Introduction
     
  2. Objectives of the Directive.
     
  3. Statutory Authority.
     
  4. Supersedence.
     
  5. Management Responsibilities.
     
  6. Effective Internal Controls.
     
  7. Risk Assessment.
     
    1. Activities by the Agency
    2. Activities by Outside Agencies
    3. Benefits of Annual Self-Evaluation
       
  8. Action Steps for Evaluating Internal Controls
     
    1. Perform an Initial Review of Accounting Systems in Place
    2. Prepare Descriptions of the System
    3. Analyze the Control Environment
    4. Identify the System's Control Procedures
    5. Document Key Internal Control Procedures
       
  9. Record Keeping Requirements
     
  10. Summary and Questions


  11. Appendix A: Who is Responsible for Implementing Internal Controls?
    Appendix B: Internal Control Checklists
     
  12. State Agency Internal Control Questionnaire Instructions
     
  13. Confirmation of Completion

Questionnaire Sections Applicable to All Agency Programs

Questionnaire Sections Applicable to Federal Funds Only

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