Management plays the biggest role in the effectiveness of internal control.
Administrators must establish appropriate policies and provide assurance that the internal control system is functioning effectively.
All personnel within the organization aim to ensure the performance of specific activities while carrying out their duties.
These activities, combined with the unit's other activities, ensure that the unit's goals are achieved, and the unit's goals, in turn, contribute to the achievement of the organization's overall goals.
Employees at all levels of the organization generate information used in the internal control system and engage in activities that affect controls.
Therefore, all employees are part of internal control and responsible for its implementation.
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> Spending Units
> Financial Services Unit ( Strategy Development Department )
> Internal Audit Unit
Internal Control System Homepage