Performance Budgeting and Management White Papers

Financial Management: Effective Internal Control Is Key to Accountability

Overview Internal control is at the heart of accountability for the nation's resources and how effectively government uses them. This paper outlines the importance of internal control, summarizes the Congress's long-standing interest in internal control and the related statutory framework, discusses GAO's experiences and lessons learned from agency assessments since the early 1980s, and provides GAO's views on the Office of Management and Budget's (OMB) recent revisions to its Circular A-123.

Further White Paper Details
PublisherGovernment Accountability Office File FormatPDF
Date PublishedFebruary 2005 Downloads9
FormatWhite Papers   
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