1. Control environment standards

• Ethical values and integrity
• Mission, organizational structure and tasks
• Staff competence and performance
• Delegation of authority

2. Risk assessment standards

• Planning and programming
• Identification and assessment of risks

3. Standards for control activities

• Control strategies and methods
• Identification and documentation of procedures
• Separation of duties
• Hierarchical controls
• Continuity of operations
• Information systems controls

4. Information and communication standards

• Information and communication
• Reporting
• Recording and filing system
• Reporting of errors, irregularities and corruption

5. Monitoring standards

• Evaluation of internal control
• Internal audit

Public Internal Control Standards 18 Standards and 79 General Requirements were determined within the framework of the COSO model, INTOSAI Public Sector Internal Control Standards Guidelines and European Union Internal Control Standards.