Internal Control Reference Links

Provided below are links to internal control-related organizations / documents that are used frequently by MMB Internal Control & Accountability for guidance and reference materials.

(NOTE: MMB has no control over the content included on these websites or the frequency with which the sites are updated/revised/removed. The links are provided for information purposes only. Please contact us if you find that any of the sites have been deleted or revised to include non-applicable or inappropriate content. Thank you.)


	Office of the Legislative Auditor (OLA) A professional, nonpartisan audit and evaluation office within the legislative branch of Minnesota state government. The office seeks to strengthen accountability and promote good management in government.
	Committee of Sponsoring Organizations of the Treadway Commission (COSO) Established a common internal control model against which companies and organizations can assess their control systems.
	Association of State Auditors, Comptrollers and Treasurers (NASACT) An organization for state officials who deal with the financial management of state government.
	Institute of Internal Auditors (IIA) The internal audit profession's global voice, recognized authority, acknowledged leader, chief advocate, and principal educator.
	American Institute of Certified Public Accountants (AICPA) The national professional association of CPAs. The AICPA represents the profession nationally in dealing with rule-making, standard-setting and legislative bodies, public interest groups, state CPA societies and other professional organizations.
	U.S. Government Accountability Office (GAO) An independent, nonpartisan agency that works for Congress. Often called the "congressional watchdog," GAO investigates how the federal government spends taxpayer dollars.
	GAO-07-731G Government Auditing Standards (a.k.a. "The Yellow Book") - PDF
	GAO/AIMD-00021.3.1 Standards for Internal Control in the Federal Government - PDF
	Office of Management and Budget (OMB) Part of the Executive Office of the President of the United States. OMB's mission is to assist the President in meeting his policy, budget, management and regulatory objectives and to fulfill its statutory responsibilities.
	OMB Circular A-123 Implementation Guide, Management's Responsibility for Internal Control
	OMB Circular A-133 Compliance Supplement Part 6 – Internal Control - PDF
	Association of Certified Fraud Examiners (ACFE) The ACFE is the world's largest anti-fraud organization and premier provider of anti-fraud training and education.

Internal Control

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Internal Control

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Minnesota Management & Budget | 400 Centennial Office Building | 658 Cedar Street | Saint Paul, MN 55155
For TTY communication, contact us through the Minnesota Relay Service (MRS) at 711 or call 1-800-627-3529
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Internal Control

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Minnesota Management & Budget | 400 Centennial Office Building | 658 Cedar Street | Saint Paul, MN 55155For TTY communication, contact us through the Minnesota Relay Service (MRS) at 711 or call 1-800-627-3529Equal Opportunity Employer

Minnesota Management & Budget | 400 Centennial Office Building | 658 Cedar Street | Saint Paul, MN 55155
For TTY communication, contact us through the Minnesota Relay Service (MRS) at 711 or call 1-800-627-3529
Equal Opportunity Employer