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
esko.mustonen(at)gov.fi
Heli Iirola
Ministerial Adviser
Tel. +358 2955 30241
heli.iirola(at)gov.fi
Yhteystiedot
Esko Mustonen, valtioneuvoston apulaiscontroller
valtiovarainministeriö, Valtiovarain controller-toiminto / VVC Puhelin:0295530345 Sähköpostiosoite: [email protected]
Heli Iirola, neuvotteleva virkamies
valtiovarainministeriö, Valtiovarain controller-toiminto / VVC Puhelin:0295530241 Sähköpostiosoite: [email protected]