Standards for Internal Control in the Federal Government (Exposure Draft) (Superseded by AIMD-00-21.3.1)

This publication has been superseded by AIMD-00-21.3.1, Standards for Internal Control in the Federal Government, November 1999. GAO published a guide on internal control standards for executive agency managers as required by the Federal Managers' Financial Integrity Act. The standards apply equally to program implementation and administration as well as financial operations, and they are intended to help both program and financial managers.