ABSTRACT

Control systems in governmental organizations vary greatly based on the type of organization as well as its size and service capacity. These systems help assure accountability with respect to the receipt and expenditure of public funds.[1,2] Effective control systems require cooperation between and among officials, management, and staff at all levels of the organization.[3] At the end of the day, elected officials are ultimately and directly accountable to citizens and stakeholders (external accountability). Management and staff of the governmental organization, however, are accountable and responsible for their actions day after day (internal accountability).[4] Therefore, public policy efficacy is determined in large part by the quality of financial management information and its underlying control systems.[5] Safeguarding the assets of the governmental organization has been the traditional goal of most control systems and this was achieved through any number of methods, policies, and procedures.