INTOSAI Internal Control Guidelines

[Napodano]

Guidelines for Internal Control Standards for the Public Sector. They are clear and to the point.

QUOTE
Internal control is an integral process that is effected by an entity’s management and personnel and is designed to address risks and to provide reasonable assurance that in pursuit of the entity’s mission, the following general objectives are being achieved:
• executing orderly, ethical, economical, efficient and effective
operations;
• fulfilling accountability obligations;
• complying with applicable laws and regulations;
• safeguarding resources against loss, misuse and damage.
UNQUOTE

[John Short]

This looks like a very useful and concise treatment.  It is a pity that it does not mention PEFA at all particularly now that the 2016 methodology has a much expanded treatment of internal control - section 4.2 and annex 2 in particular which would give the reader some summary examples of assessments that could have been linked to footnote 7 of the document.