Office of Management and Budget Circular A-123 Compliance Goes Beyond Internal Control
Published: 06 February 2006
The federal government's directive on management's responsibilities for internal control has implications and opportunities that should be addressed beyond the stated objectives.
Table Of Contents
- Major Changes to OMB Circular A-123
- Impact of OMB A-123 on Nonfinancial Executives
- Effective Date
- Other Deadlines That Are Important
- Penalties That Agencies and Their Executives Face if Material Weaknesses Are Reported
- Possible Duplicated Effort With the Implementation of OMB A-123
- Critical Tie-In With Federal IT Management
- Impact of OMB A-123 on Organizations That Have Engaged in Third-Party Services
- Connection Between A-123 Compliance and Improper Payment Controls
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