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INTERNAL CONTROLS: AICPA - INTERNAL CONTROL …

INTERNAL CONTROLS: AICPA - INTERNAL CONTROL STANDARDS: The information that follows is specific guidance from the American Institute of Certified Public Accountants Codification on Statements on Auditing Standards AU319 INTERNAL CONTROL in a financial Statement Audit . INTERNAL CONTROL is a process effected by an entity s board of directors, management, and other personnel designed to provide reasonable assurance regarding the achievement of objectives in the following categories: (a) reliability of financial reporting , (b) effectiveness and efficiency of operations, and (c) compliance with applicable laws and regulations.

responsibilities pertaining to internal control over financial reporting. It includes the extent to which personnel understand how their activities in the financial reporting information system relate to the work of others and the means of reporting exceptions to an appropriate higher level within the entity. Open communication channels help

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