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Financial Management: Standards for Internal Controls in the Federal Government

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Report Type Reports and Testimonies
Report Date Jan. 1, 1983
Report No. 122341
Subject
Summary:

This document presents the internal control standards to be followed in the periodic evaluations of Federal agency internal control systems mandated by the Federal Managers' Financial Integrity Act of 1982 and in the preparation of annual reports on the systems' status which are required by the act from the heads of Federal agencies. The standards cover program management and financial management areas and, from time to time, GAO will issue interpretations and revisions of the standards.

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