Who is primarily responsible for the adequacy of a government's framework of internal control?

The primary responsibility for the adequacy of a government's framework of internal control lies with management. This accountability stems from the fact that management is tasked with establishing, implementing, and maintaining effective internal controls to safeguard the government’s assets, ensure the reliability of financial reporting, and promote compliance with laws and regulations.

Management is in the best position to identify risks and determine the appropriate controls needed in response to those risks based on the operations and objectives of the government entity. This responsibility includes not only designing the framework but also monitoring its effectiveness and making necessary adjustments as circumstances change.

While the governing body, internal auditors, and independent auditors all play significant roles in the overall governance and oversight processes, it is ultimately management that must ensure that appropriate internal controls are in place and functioning effectively. Their leadership and decision-making directly influence the internal control environment, allowing them to take proactive measures to address any deficiencies that may arise.