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(January 2014) Internal control, as defined in accounting and auditing, is a process for assuring achievement of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies.
Internal Controls Program. The objective of the OCIO Internal Controls program is to assist in safeguarding assets and in preventing and detecting errors and fraud. On this site visitors will find information on the OCIO Internal Controls program, relevant authorities and component Internal Control contacts. The four basic functions of management are usually described as planning, organizing, leading, and controlling.