10/05/2026
Why does almost every audit report or audit finding from the State Auditor's Office reference "internal controls?" That's because internal controls are the policies, procedures, and practices that government agencies must enact to ensure efficiency and effectiveness and prevent fraud. When the State Auditor evaluates agencies and programs, the questions we ask almost always lead back to whether or not the right internal controls are in place.
Internal controls start with written policies that govern process and accountability, but they are only effective when those policies are followed and when those actions are documented. These controls can be simple: does an expenditure require secondary approval? Are bank accounts being regularly reconciled? Are all State procurement laws being followed when purchasing goods and services? However, the result of these policies being created, followed, and documented is a more efficient government and the protection of your tax dollars.
When reading a report from the State Auditor's Office, look out for our evaluation of internal controls and how it reflects on government performance. When audit findings appear and repeat, that means there is a documented deficiency in controls. When audits are clean and findings are resolved, that demonstrates progress towards a more efficient, effective, and accountable State government.