CHAPTER 37: INTERNAL CONTROL STANDARDS
Section
General Provisions
   37.001   Policy
   37.002   Materiality threshold
   37.003   Personnel training
Control Environment Component
   37.015   Commitment to integrity and ethical values
   37.016   Oversight body of internal control system
   37.017   Responsibilities of management
   37.018   Employee recruitment, development and retention
   37.019   Performance evaluations and accountability
Risk Assessment Component
   37.030   Objectives defined
   37.031   Risk identification, analysis and response
   37.032   Potential for fraud considered
   37.033   Significant changes considered
Control Activities Component
   37.045   Control activities designed
   37.046   Information system of political subdivisions
   37.047   Control activities implemented through policies
Information and Communication Component
   37.060   Use of quality information
   37.061   Internal communication of necessary quality information
   37.062   External communication of necessary quality information
Monitoring Activities Component
   37.075   Monitoring activities established
   37.076   Timely remediation of internal control deficiencies
Specific Policies
   37.090   Payroll activities
   37.091   Disbursement activities
   37.092   Receipting activities
   37.093   Cash activities
   37.094   Credit card transactions