INTOSAI guidelines for internal control standards



General standards

  • Specific control objectives are to be set for each activity of the organisation, and are to be appropriate, comprehensive, and reasonable and integrated into the organisation’s overall objectives.
  • Managers and employees are to maintain a supportive attitude to the standards at all times, and are to have the integrity and sufficient competence to meet the standards.
  • The system provides reasonable assurance that the objectives of an internal control system will be met.
  • Managers are to monitor their operations continually and take prompt remedial action where necessary.


Detailed standards

  • Full documentation of all transactions and of the control system itself is to be provided.
  • Transactions and events should be promptly and properly recorded.
  • Execution of transactions and events should be properly authorised.
  • Key responsibilities at different stages of a transaction should be divided among individuals.
  • Competent supervision is to be provided to ensure that control objectives are being achieved.
  • Access to resources and records is to be limited to authorised individuals who are accountable for their custody or use.




INTOSAI (1992), Guidelines for Internal Control Standards for the Public Sector, INTOSAI General Secretariat, Vienna


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