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SIGMA Papers

SIGMA (Support for Improvement in Governance and Management) is a joint initiative of the OECD and the EU, principally financed by the EU. SIGMA Papers is a series of specialised reports that are focused on particular issues in governance and management, such as expenditure control, administrative oversight, interministerial co-ordination, public procurement and public service management.

Available in French (see link below) and other languages.

English French

Guidelines for assessing the quality of internal control systems

Public sector organisations across the world are increasingly using advanced management concepts. One such concept, internal control, is a set of management arrangements designed to achieve an organisation’s objectives on time, to appropriate performance standards, within budget, efficiently, effectively and in compliance with the law. These Guidelines explain in detail how to develop internal control in public sector organisations and how to assess the quality of existing systems. They are intended to guide ministries of finance and public sector managers in EU candidate countries and potential candidates, but could also be used by other administrations interested in assessing or improving their management and control systems.

English

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