• Section 1 - Fundamental Concepts of Internal Control
• Section 2 - Establishing an Effective Internal Control System
• Section 3 - Evaluation of an Effective Internal Control System
• Section 4 - Additional Consideratoins

• Control Environement
• Risk Assessment
• Control Activities
• Information/Communication
• Monitoring

• Summary List of Principles
• Principles with Attributes
• Glossary of Terms Used
• GAO Infographic
• GAO Evaluation Tool