Internal control manual for local governmental entities and other audited entities in Tennessee

Abstract: This internal control manual is developed by the Division of Local Government Audit as guidance for governing and oversight bodies and the management of entities in Tennessee. Management is responsible for designing and implementing a system of internal control. Auditing standards do not allow auditors to design or implement your system of internal control and auditors cannot be a substitute for a system of internal control. This manual is based on principles, as opposed to providing a detailed method of implementing internal controls. This is because the manual is based on the GAO Green Book, which is principles based as well. In addition, it would be physically impossible to develop a detailed internal control implementation plan because of the variety of entities that operate in Tennessee.