Internal Controls
Internal controls are the tools a department has to ensure that their program is functioning properly and efficiently. Controls help departments increase the likelihood that they will be able to achieve their goals by minimizing risks. Internal controls are also used to verify the reliability of financial information and deter fraud.
Filling out a time sheet every week that is also reviewed by a supervisor is a simple internal control used to ensure employees stay on task and use time appropriately. Creating a review panel to evaluate construction bids is a more sophisticated control designed to protect the integrity of the public bidding process. Having employees sign a code of conduct is a "soft" control designed to promote ethical behavior in the workplace.