Internal Controls

Effective internal controls empower management to reach the city's goals and objectives by minimizing risks. There are three types of internal controls: preventive, detective, and corrective.

Preventive Controls
  • Adequate documents and records
  • Physical control over assets
  • Proper Authorizations
  • Proper record keeping procedures
  • Segregation of duties
Detective Controls
Detective controls include any activity that documents or reveals when an adverse event has occurred, such as:
  • Independent checks of performance
  • Monthly reviews of reports
  • Reconciliation
Corrective Controls
Corrective controls include any activity that resolves or remedies an adverse event.