ABSTRACT
This chapter introduces a potent internal control concept. The most fundamental control objective is to assure that the right thing happens at the right time. Good control assures the right things are done and the right things happen in order to achieve an organization’s purposes, generally expressed in the form of objectives and goals. General control methods uniquely defining bureaucratic organizations include: functionally structured organization; specialized division of labor; limited span of control; and scalar relationships. Control triggers are the things which signal, initiate, and cause a specific, correct action to happen at the right time. The control objective at the fourth trigger point on the flow chart is to match and compare the purchase order completed by the purchasing department with the requisition. Control triggers have significant implications related to the reliability, efficiency, and effectiveness of operations. The computerized trigger may be both less expensive and less time-consuming than the manual detection control.
