Monitoring

10.2.3.5 - Monitoring (Rev. 308, Issued: 10-26-18 Effective: 09- 01- 18, Implementation: 11-27-18) Internal control monitoring should assess the quality of performance over time and ensure that the observations and findings of audits and other reviews are promptly resolved. Internal control systems need to be monitored. Monitoring is a process that assesses the quality of the system's performance over time. Internal control should generally be designed to assure that ongoing monitoring occurs in the course of normal operations. This is accomplished through ongoing monitoring activities, separate evaluations, or a combination of the two. Ongoing monitoring includes regular management and supervisory activities, and other actions (such as periodic reviews, reconciliations, or comparison of data) personnel take in performing their duties. The scope and frequency of separate evaluations will depend primarily on an assessment of risks and the effectiveness of ongoing monitoring procedures. End Sections 10.2.3.5 – Monitoring and 10.2 – GAO Standards in the Federal Government: Back to Table of Contents