Guide to Internal Controls

Internal Controls are an integral part of any organization's financial and business policies and procedures. Internal Controls consists of all the measures taken by the organization for the purpose of: (1) conducting its business in an orderly and efficient manner; (2) safeguarding its assets; (3) ensuring the accuracy and completeness of its accounting and operating data; (4) producing reliable and timely financial and management data; (5) ensuring compliance with the policies of the organization; and (6) evaluating the level of performance in all organizational units of the organization.

For more information please see the Office of the State Comptroller's Guide to Internal Controls.