TAILIEUCHUNG - The Internal Control Management and Evaluation Tool

The timing of monthly bill payments could explain the pattern we observe, if the timing happens to coincide with payday for most households. To the extent that the timing of bill payments is non-discretionary, this explanation implies that the decline in spending cannot be used to infer household preferences for timing of consumption. Column (3) allows us to reject this explanation, however, showing that the decline is still strong and significant when the sample used for estimation excludes bill payments, mortgage contributions, and other payments with plausibly non-discretionary timing (one crucial monthly payment, rent, is already excluded from the all goods category in the survey, for reasons of. | GAO United States General Accounting Office Internal Control Standards August 2001 Internal Control Management and Evaluation Tool GAO-01-1008G PREFACE August 2001 The General Accounting Office GAO issues standards for internal control in the federal government as required by 31 . 3512 c commonly referred to as the Federal Managers Financial Integrity Act of 1982. GAO first issued the standards in 1983. They became widely known throughout the government as the Green Book. Since then changes in information technology emerging issues involving human capital management and requirements of recent financial management-related legislation have prompted renewed focus on internal control. Consequently GAO revised the standards and reissued them as Standards for Internal Control in the Federal Government GAO November 1999 . These standards provide the overall framework for establishing and maintaining internal control and for identifying and addressing major performance challenges and areas at greatest risk for fraud waste abuse and mismanagement. We are issuing this Management and Evaluation Tool which is based upon GAO s Standards for Internal Control in the Federal Government to assist agencies in maintaining or implementing effective internal control and when needed to help determine what where and how improvements can be implemented. Although this tool is not required to be used it is intended to provide a systematic organized and structured approach to assessing the internal control structure. It is one in a series of related documents we have issued to assist agencies in improving or maintaining effective operations. See the last page of this document for a list of related products. This tool GAO s standards for internal control and the Office of Management and Budget Circular A-123 Management Accountability and Control Revised June 21 1995 should be used concurrently. Judgment must be applied in the interpretation and application of this tool to

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