Mwongozo unahitajika kuzingatia kitendo hiki ni katika standardsforinternalcontrolinthefederalgovernment7 ya gao na omb mviringo mviringo ( iliyobadilishwa juni 21 , 1995 ) , managementand accountabilitycontrol .
Nini kuzingatia tendo hili ni katika standardsforinternalcontrolinthefederalgovernment7 ya gao na omb duara a123 .