Multiple Agencies
A Guide to Assessing Risk in Key Accountability Control Systems
Report Number 97-075
July 1997
Overall Conclusion
This document will provide boards, commissions, and agency managements with definitions and explanations of management controls. Questions are provided that will assist in evaluating the level of perceived risk associated with various control areas. These questions are not as extensive as an audit program, which evaluates the adequacy of a management control area. More information and evidence would be required by an audit program. However, the questions can be used as indicators of risk. It may be necessary to obtain more information to fully evaluate risk in a particular area. Adjustments to the questions or the addition of other questions may make this document more pertinent to individual agencies.
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