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48 CFR · Federal Acquisition Regulation and Defense supplement

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The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

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28 sections with “internal control systems”

  • FAR 52.204-21 Basic Safeguarding of Covered Contractor Information Systems.
    …ted or received by organizational information systems) at the external boundaries and key internal boundaries of the information systems. (xi) Implement subnetworks for publicly accessible system components that are physically or logically…
  • FAR 2.101 Definitions.
    … devices means products that use— (1) External standby power devices, or that contain an internal standby power function; and (2) No more than one watt of electricity in their standby power consuming mode or meet recommended low standby l…
  • DFARS 215.404-71-2 Performance risk.
    …ontrol. (1) The contracting officer should evaluate— (i) The contractor's management and internal control systems using contracting office data, information and reviews made by field contract administration offices or other DoD field offic…
  • DFARS 252.242-7004 Material Management and Accounting System.
    …ther systems. Material weakness means a deficiency or combination of deficiencies in the internal control over information in contractor business systems, such that there is a reasonable possibility that a material misstatement of such inf…
  • DFARS 252.242-7005 Contractor business systems.
    …ministration. Material weakness means a deficiency or combination of deficiencies in the internal control over information in contractor business systems, such that there is a reasonable possibility that a material misstatement of such inf…
  • FAR 9.406-1 General.
    …s, and are so marked): (1) Whether the contractor had effective standards of conduct and internal control systems in place at the time of the activity which constitutes cause for debarment or had adopted such procedures prior to any Govern…
  • FAR 52.245-1 Government Property.
    …ccounting principles. (b) Property management. (1) The Contractor shall have a system of internal controls to manage (control, use, preserve, protect, repair, and maintain) Government property in its possession. The system shall be adequat…
  • DFARS 202.101 Definitions.
    … U.S.C. 4201. Material weakness means a deficiency or combination of deficiencies in the internal control over information in contractor business systems, such that there is a reasonable possibility that a material misstatement of such inf…
  • DFARS 209.406-1 General.
    …or to establish, if not already established, and to maintain the standards of conduct and internal control systems prescribed by FAR subpart 3.10; and (B) Other requirements the debarring official considers appropriate. (ii) Before the de…
  • DFARS 252.215-7002 Cost Estimating System Requirements.
    …tional structure; (2) Established lines of authority, duties, and responsibilities; (3) Internal controls and managerial reviews; (4) Flow of work, coordination, and communication; and (5) Budgeting, planning, estimating methods, techni…
  • DFARS 252.242-7006 Accounting System Administration.
    …n technology. Material weakness means a deficiency or combination of deficiencies in the internal control over information in contractor business systems, such that there is a reasonable possibility that a material misstatement of such inf…
  • DFARS 252.244-7001 Contractor Purchasing System Administration.
    … this clause. Material weakness means a deficiency or combination of deficiencies in the internal control over information in contractor business systems, such that there is a reasonable possibility that a material misstatement of such inf…
  • FAR 52.212-5 Contract Terms and Conditions Required To Implement Statutes or Executive Orders—Commercial Products and Commercial Services.
    …ercial products and commercial services: (1) 52.203-19, Prohibition on Requiring Certain Internal Confidentiality Agreements or Statements (JAN 2017) (section 743 of Division E, Title VII, of the Consolidated and Further Continuing Appropr…
  • FAR 4.2301 Definitions.
    …bject to an applicable FASCSA order. A reasonable inquiry excludes the need to include an internal or third-party audit. Sensitive compartmented information means classified information concerning or derived from intelligence sources, meth…
  • FAR 16.103 Negotiating contract type.
    …tional risks (e.g., inadequate contractor's accounting system, weaknesses in contractor's internal control, non-compliance with Cost Accounting Standards, or lack of or inadequate earned value management system); and (C) How the Government…
  • FAR 32.504 Subcontracts under prime contracts providing progress payments.
    …ure that the contractor has installed the necessary management control systems, including internal audit procedures. (e) When financing payments are in the form of progress payments, the Progress Payments clause at 52.232-16 requires that …
  • FAR 42.302 Contract administration functions.
    …ntract performance. The adequacy of the contractor's accounting system and its associated internal control system, as well as contractor compliance with the Cost Accounting Standards (CAS), affect the quality and validity of the contractor …
  • FAR 44.303 Extent of review.
    …eness of types of contracts used (see 16.103); (j) Management control systems, including internal audit procedures, to administer progress payments to subcontractors; and (k) Implementation of higher-level quality standards.
  • FAR 52.204-30 Federal Acquisition Supply Chain Security Act Orders—Prohibition.
    …bject to an applicable FASCSA order. A reasonable inquiry excludes the need to include an internal or third-party audit. Sensitive compartmented information means classified information concerning or derived from intelligence sources, meth…
  • FAR 52.213-4 Terms and Conditions—Simplified Acquisitions (Other Than Commercial Products and Commercial Services).
    …nt provisions of law or Executive order: (i) 52.203-19, Prohibition on Requiring Certain Internal Confidentiality Agreements or Statements (JAN 2017) (section 743 of Division E, Title VII, of the Consolidated and Further Continuing Appropr…
  • DFARS 215.407-5-70 Disclosure, maintenance, and review requirements.
    …nal structure; (ii) Established lines of authority, duties, and responsibilities; (iii) Internal controls and managerial reviews; (iv) Flow of work, coordination, and communication; and (v) Budgeting, planning, estimating methods, techn…
  • DFARS 242.302 Contract administration functions.
    …regard to receipt of an audit report identifying significant accounting system or related internal control weaknesses or deficiencies. (9) For additional contract administration functions related to IR&D projects and B&P projects performed…
  • DFARS 252.204-7019 Notice of NIST SP 800-171 DoD Assessment Requirements.
    …ct any such documentation as “Controlled Unclassified Information (CUI)” and intended for internal DoD use only. The information will be protected against unauthorized use and release, including through the exercise of applicable exemptions…
  • DFARS 252.204-7020 NIST SP 800-171 DoD Assessment Requirements.
    …ct any such documentation as “Controlled Unclassified Information (CUI)” and intended for internal DoD use only. The information will be protected against unauthorized use and release, including through the exercise of applicable exemptions…
  • DFARS 252.234-7002 Earned Value Management System.
    …ANSI/EIA-748. Material weakness means a deficiency or combination of deficiencies in the internal control over information in contractor business systems, such that there is a reasonable possibility that a material misstatement of such inf…
  • DFARS 252.245-7003 Contractor Property Management System Administration.
    … this clause. Material weakness means a deficiency or combination of deficiencies in the internal control over information in contractor business systems, such that there is a reasonable possibility that a material misstatement of such inf…
  • DFARS 252.245-7005 Management and Reporting of Government Property.
    …crap dealers, so as to minimize costs, maximize sales proceeds, and contain the necessary internal controls for mitigating the improper release of non-scrap property. (ii) The Contractor may commingle Government and contractor-owned scrap …
  • DFARS 252.246-7007 Contractor Counterfeit Electronic Part Detection and Avoidance System.
    … industry standards, and using such information and techniques for continuously upgrading internal processes. (11) Process for screening GIDEP reports and other credible sources of counterfeiting information to avoid the purchase or use of…

FAR (chapter 1)

DFARS (chapter 2, Defense)

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.