Control Activities

10.2.3.3 - Control Activities (Rev. 308, Issued: 10-26-18 Effective: 09- 01- 18, Implementation: 11-27-18) The control activities help ensure that management's directives are carried out. The control activities should be effective and efficient in accomplishing the organization's control objectives. Control activities are the written activities used to support policies and procedures that help ensure management directives are carried out. Also see Section 20.3. They help ensure that necessary actions are taken to address potential risks that may affect the organization's objectives. Control activities occur throughout the organization, at all levels and in all functions. They include a range of activities as diverse as approvals, authorizations, verifications, reconciliation, performance reviews, security of assets, and segregation of duties. For examples of Non-Information Systems and Information Systems control activities, please see the GAO – Internal Control Management and Evaluation Tool at the following hyperlink: Hyperlink: The USGAO-ICS: Internal Control Management and Evaluation Tool of August 2001 (GAO-01-1008G) [www.gao.gov/new.items/d011008g.pdf] End Section 10.2.3.3 – Control Activities: Back to Table of Contents