Manual - Mass.Gov（手册Mass.Gov）.docVIP

Office of the Comptroller Quality Assurance Bureau Internal Control Guide Office of the Comptroller Internal Control Guide 1 Ashburton Place, 9th Floor Boston, Massachusetts 02108 /osc Content: Memorandum……………………………………………………………………………………………..2 Introduction………………………………………………………………………………………………3 Outline of Components, Principles and Points of Focus…………………………………………. 4 Considerations in Preparing and Maintaining the Internal Control Plan……..…………………….6 Chapter 1 – Components, Principles, and Points of Focus Section 1 – Internal Environment………………………………………………………………...7 Section 2 – Objective Settin