Under Chapter 647 of the Acts of 1989, the Comptroller is responsible for developing internal control guidelines for Commonwealth departments. As the Comptroller’s business owners of internal controls, the Quality Assurance Bureau reviews and updates these guidelines which assist departments in developing Internal Control Plans based on a comprehensive assessment of risks that could impede the attainment of departments’ goals and objectives.  Departments are expected to identify and implement policies and procedures to mitigate risks, especially those related to the prevention of fraud, waste and abuse.

Departments should familiarize themselves with the documentation and tools for best practices provided in the categories below: overall Guidance for Internal Controls, tools to assist in the prevention and detection of Fraud, Waste and Abuse, best practices for departments receiving federal funds under the American Recovery and Reinvestment Act (ARRA), and the Internal Control Questionnaire (ICQ) which is a department’s annual certification as to its compliance with applicable laws, regulations and policies regarding internal controls.

Guidance

Fraud Prevention

American Recovery and Reinvestment Act (ARRA)

ARRA Main Page

 

Internal Control Questionnaire

     To view your department’s responses to the current Internal Controls Questionnaire:
     Internal Control Questionnaire
     Click the link above to log into PartnerNet, then select "Internal Control Questionnaire" from the Applications menu.

Visit the: Quality Assurance Bureau Page for more information.