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Public entities need to monitor their internal controls on a regular basis to determine if the controls are still effective. Changes in an entity may reduce the effectiveness of internal controls. Those changes could stem from budget reductions, which could result in organizational restructuring or in a modification in the services provided by the entity. Changes could also stem from an updated information system.

The implementation of internal controls should also be monitored. An entity may adopt a control, but that control will not be effective if employees or management consistently ignore or circumvent the control.

Maintaining sound internal controls is an ongoing process, which is vital to protecting public assets.

Date this Avoiding Pitfall was most recently published: 11/10/2016

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