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                            Standards For Internal Control In The Federal Government (Supersedes AIMD-98-21.3.1)
    Standards for Internal Control in the Federal Government (Supersedes AIMD-98-21.3.1) **AIMD-00-21.3.1**
        Published: Nov 01, 1999. Publicly Released: Nov 01, 1999.Jump To:
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Highlights
  This publication supersedes AIMD-98-21.3.1, Standards for Internal Control in the Federal Government (Exposure Draft), December 1997. This publication supersedes AIMD-99-21.3.1, Standards for Internal Control in the Federal Government (Exposure Draft), May 1999. GAO published a guide on internal control standards for executive agency managers as required by the Federal Managers' Financial Integrity Act. The standards apply equally to program implementation and administration as well as financial operations, and they are intended to help both program and financial managers.

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      Auditing and Financial ManagementAccountabilityAuditing proceduresAuditing standardsFederal agency accounting systemsFinancial managementInformation resources managementInternal controlsStandards evaluationChief financial officersInformation management
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