Internal controls are the procedures and practices that help ministries achieve their mission.  They promote efficiency, reduce the risk of loss, help ensure financial reports re accurate, and assist is maintaining compliance with laws and regulations.  Sound internal controls also help ministries avoid patterns of mismanagement that could bring dishonor to God.

Internal controls are not a “one-size-fits-all” matter.  This is why a generic set of controls will often place too much focus on some areas and provide too little attention to other areas.  Internal controls should be risk-based—with a focus on areas with the propensity for risk.