The Departmental Internal Control Evaluation Criteria are no longer being assessed directly as a means of providing assurance as internal controls to the Secretary to the Treasury. The criteria still have relevance however as expectations of good internal control practice.
These criteria will be updated shortly to integrate with the new assurance process.
Formats and related files
Table of contents
- Introduction
- Background
- The Elements and Control Criteria
- Scope Statements and Control Criteria
- Planning and Budgeting – ex ante
- 1 Aggregate Planning and Budgeting Information
- 2 Output Performance – Planning and Budgeting
- 3 Ownership Performance – Planning and Budgeting
- Statement of Financial Performance
- 4 Third Party Revenue
- 5 Payroll Systems
- 6 Expenditure with elements of Personal Benefit
- 7 Tax Obligations
- 8 Operating Expenses
- 9 Foreign Exchange Rate Exposure
- 10 Transitional Management Projects
- Statement of Financial Position
- 11 Cash Management
- 12 Working Capital Management (departmental and Crown)
- 13 Project Management (Capital Acquisitions and Development)
- 14 Property, Plant and Equipment (departmental and Crown)
- 15 Treasury Systems
- Other Statements
- 16 Trust Money
- All Statements
- 17 Financial Management Information Systems (FMIS)
- 18 Ancillary Financial Management Information Systems
- 19 Delegations
- 20 Costing Systems
- Review and Reporting – ex post
- 21 Internal Assurance Mechanisms
- 22 Management Reporting
- 23 External Performance Reporting
- 24 Continuous Improvement
- Crown Revenue and Expenditure
- 25 Crown Entity Performance – Forecasting
- 26 Other Crown Revenue and Expenditure – Forecasting
- 27 Monitoring Crown Entity Performance
- 28 Crown Revenue
- 29 Crown Payments