Volume 3: Designing internal controls
Effective internal controls are essential to good financial management and enable agencies to operate in an efficient, effective and economic way. This volume provides guidance on identifying risks and developing internal controls to manage those risks. The information sheets address risk and internal controls relevant to specific financial management systems.
The Handbook represents guidance only, and it is expected that departments and statutory bodies should adopt processes which reflect each individual agency’s circumstances and operational characteristics. Information Sheets will be released progressively as they are completed.
All interested parties are invited to review the draft information sheets and provide comment by their due dates to fmbregistrations@treasury.qld.gov.au. All comments and feedback are valued and appreciated.
Other volumes of the handbook are available on the Financial Accountability Handbook page.
| Title | Date | File type | Link |
|---|---|---|---|
| Introduction to volume 3: Designing internal controls | July 2009 | download (50 K) | |
| 3.1 Risk identification and management | June 2009 | download (105 K) | |
| Draft for consultation (feedback due 31 July 2009). | |||
| 3.2 Internal control structure | June 2009 | download (80 K) | |
| Draft for consultation (feedback due 31 July 2009). | |||
| 3.3 Information technology | July 2009 | download (105 K) | |
| Draft for consultation (feedback due 31 August 2009). | |||
| 3.4 Delegations | June 2009 | download (75 K) | |
| Draft for consultation (feedback due 31 July 2009). | |||
| 3.5 Revenue systems | July 2009 | download (115 K) | |
| Draft for consultation (feedback due 31 August 2009). | |||
| 3.6 Expenses management systems (excluding HR) | June 2009 | download (105 K) | |
| Draft for consultation (feedback due 31 July 2009). | |||
| 3.7 Human resource and payroll systems | June 2009 | download (90 K) | |
| Draft for consultation (feedback due 31 July 2009). | |||
| 3.8 Property, plant and equipment systems | June 2009 | download (105 K) | |
| Draft for consultation (feedback due 31 July 2009). | |||
| 3.9 Assets systems (excluding PPE) | July 2009 | download (95 K) | |
| Draft for consultation (feedback due 31 August 2009). | |||
| 3.10 Liability systems | October 2009 | download (80 K) | |
| Draft for consultation (feedback due 23 October 2009). | |||
| 3.11 Taxation compliance systems | July 2009 | download (85 K) | |
| Draft for consultation (feedback due 31 August 2009). | |||
| 3.12 Commitments and contingencies | June 2009 | download (85 K) | |
| Draft for consultation (feedback due 31 July 2009). | |||
| 3.13 Performance management systems | July 2009 | download (95 K) | |
| Draft for consultation (feedback due 31 August 2009). | |||
| 3.14 Financial management practice manuals | June 2009 | download (75 K) | |
| Draft for consultation (feedback due 31 July 2009). | |||
For further information:
Last reviewed 12 October 2009
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