Regulacje i polityka gospodarcza · 24/12/1997

Standards for Internal Control in the Federal Government

The General Accounting Office (GAO) is seeking public comment on the proposed ``Standards for Internal Controls in the Federal Government dated December 1997.'' The proposed standards are being issued to update the 1983 ``Standards for Internal Controls in the Federal Government.'' The proposed standards incorporate the existing standards and the components of internal control covered in Internal Control--Integrated Framework, Committee of Sponsoring Organizations of the Treadway Commission (COSO), September 1992. The proposed standards are intended to assist program and financial managers achieve the internal control objectives of their organizations. This notice indicates that the proposed standards are available from GAO for review and comment.