Standards for Internal Control in the Federal Government (Supersedes AIMD-98-21.3.1)

Gao ID: AIMD-00-21.3.1 November 1, 1999

The Federal Managers' Financial Integrity Act of 1982 requires GAO to issue standards for internal control in government. Rapid advances in information technology have underscored the need for updated guidance on internal controls over modern computer systems. At the same time, the management of human capital is increasingly recognized as an important part of internal control. Moreover, the private sector has updated its guidance on internal controls. This update, which supersedes GAO's earlier "Standards for Internal Controls in the Federal Government," recognizes these three developments. The standards are effective beginning with fiscal year 2000.



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