Report Internal Control Issues to:
Your management team,
LIsa Pusich,
State Accountant
Ph: (907) 465-5616
Fax: (907) 465-2169
United States Financial Fraud Enforcement Task Force
State of Alaska
Department of Administration
Division of Finance
Internal Controls
Related Links
Committee of Sponsoring Organizations (COSO)
The Committee of Sponsoring Organizations of the Treadway Commission (COSO), a joint initiative of five private sector organizations listed below, is dedicated to providing thoughtful leadership through the development of frameworks and guidance on enterprise risk management, internal control and fraud deterrence.
- Organizations that participate in the joint initiative are:
- COSO’s Internal Control Integrated Framework:
- Other COSO Resources:
AICPA
The American Institute of Certified Public Accountants (AICPA) sets ethical standards for the profession and U.S. auditing standards for audits of private companies, non-profit organizations and federal, state and local governments. It develops and grades the Uniform CPA Examination.
- Understanding Internal Control and Internal Control Services (AICPA’s Journal of Accountancy, 2009) [PDF]
- Internal Controls: Just the Start of a Fraud, Waste and Abuse Prevention Program (AICPA, December 2009) [PDF]
- White Paper: COSO 2012-Updated, Principles-based and More Guidance (AICPA, March 2012) [PDF]
AGA
The Association of Government Accountants (AGA) supports the careers and professional development of government finance professionals working in federal, state and local governments as well as the private sector and academia.
