These resources help state agencies fulfill internal control requirements in Chapter 20 of the State Administrative & Accounting Manual (SAAM).

Examples of Risk assessments

• OFM General Risk Assessment
• OFM Capital Assets
• OFM Cash Handling
• OFM Control Environment
• OFM Expenditures Payables
• OFM Federal Assistance
• OFM Financial Reporting
• OFM Information Technology
• OFM Inventories
• OFM Payroll
• OFM Petty Cash
• OFM Reconciliations
• OFM Revenues and Receivables

Fraud prevention

• Association of Certified Fraud Examiners Website

Related links

• COSO Guidance on Internal Control
• GAO Standards for Internal Control in the Federal Government (Green Book, Sept. 2014)
• SAAM chapter 70.75, Suspected Losses of Public Funds or Property
• RCW 43.09.185, Loss of public funds-Illegal activity - Report to state auditor's office