1. Control environment standards
- Ethical values and honesty.
- Mission, organizational structure and tasks.
- Staff competence and performance
- Delegation of authority
2. Risk assessment standards
- Planning and programming
- Identifying and assessing risks.
3. Standards for control activities
- Control strategies and methods
- Establishing and documenting procedures.
- Separation of duties
- Hierarchical controls
- Continuity of operations
- Information systems controls
4. Information and communication standards
- Information and communication
- Reporting
- Record keeping and filing system
- Reporting errors, irregularities and corruption.
5. Monitoring standards
- Evaluation of internal control.
- Internal audit
Within the framework of the COSO model for Public Sector Internal Control Standards, the INTOSAI Public Sector Internal Control Standards Guide, and the European Union Internal Control Standards, 18 Standards and 79 General Requirements have been defined.
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