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Budget Execution: Internal Controls




International Good Practices and Reference Models

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Guidance and Tips

Internal Control - Providing a Foundation for Accountability in Government: INTOSAI prepared this booklet primarily to provide an overall framework for establishing and maintaining effective internal controls and describe common internal control practices that government managers and auditors can use.  It also provides a simple checklist to help one take appropriate steps to ensure effective internal control. 

Internal Control Review: Conclusion/Opinion Writing Example (from Protivity):  This document provides guidelines for internal auditors developing an opinion on the adequacy and effectiveness of internal controls.  

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Country Case Studies and Lessons Learnt

International Practice on Budget Execution and Control: This Power Point presentation is from a PFM workshop (World Bank), which touches the basic principles and key considerations of a budgets execution and control international practice.  It discusses internal and external control in addition to providing some best practices for a budget presentation and execution.                       back to top


Other Reference Materials

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