INTERNAL AUDITING: INTERNAL CONTROL
Management establishes and maintains internal controls to ensure that assets are protected, laws and ordinances are complied with, and that the mission of the organization is achieved. The duty of caring for public assets and serving citizens demands the most rigorous attention to internal controls.
Internal Control Factors
A more detailed identification of internal control factors is available for management to use to determine their unit's internal control health. See Internal Control Assessment for Managers.