INTERNAL CONTROL PRINCIPLES THAT MUST BE PROMOTED IN PUBLIC SECTOR ORGANISATIONS

Management controls are a set of practices now recognized as one of the essential components of effective management in organizations of all sizes, both in the public and private sectors, around the world. Management controls can be succinctly defined as rules and procedures designed to ensure that government programs achieve their intended results, that the resources used to carry out these programs are consistent with the stated goals and objectives of the organizations concerned, that these programs are protected against waste, fraud and mismanagement, and that decision making is based on the timely collection, recording, communication and use of reliable information. Clearly, the existence of effective management controls is essential to the success and proper functioning of public administrations. They are both a safeguard against waste, abuse and fraud and a means of ensuring that the rules set by managers are correctly applied at all levels of the organisation.