Assessment of internal control

Under section 65 of the State Budget Decree (1243/1992), the activity report on operations included in the final accounts of the accounting office shall comprise an assessment of the appropriateness and adequacy of internal control and of the risk management entailed therein and a statement of the status and the most essential developmental needs of internal control.

An assessment framework has been developed to support the internal control assessment process. The assessment framework is a tool for assessing the state of internal control and risk management in each government agency and institution. The assessment framework has six components, which are largely based on a generally accepted framework (COSO). The components are:

  • Control environment
  • Risk assessment
  • Control activities
  • Information and communication
  • Monitoring activities

Internal control assessment framework

Instructions for using the internal control assessment framework

Contact information

Esko Mustonen
Deputy Government Controller-General
Tel. +358 2955 30345
[email protected]

Heli Iirola
Ministerial Adviser
Tel. +358 2955 30241
[email protected]

Yhteystiedot

Esko Mustonen, valtioneuvoston apulaiscontroller 
valtiovarainministeriö, Valtiovarain controller-toiminto / VVC 0295530345  


Heli Iirola, neuvotteleva virkamies 
valtiovarainministeriö, Valtiovarain controller-toiminto / VVC 0295530241