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Internal Controls

Internal Controls

During my professional career, I have seen internal theft and fraud far too often.  On numerous occasions, I have received a phone call from a frantic business owner or board member after fraud has occurred at their company.  The good news is fraud is avoidable when incorporated into an organization’s plan for risk mitigation.  The best cure for fraud is being proactive by ensuring strong Internal Controls are in place.

Internal Controls are established to detect and mitigate fraud. They are far more than simply policies or procedures; they are the basis of your financial culture. Every organization, whether for profit or not-for-profit, should address eight key areas when setting internal control policies and procedures:

  • Cash Receipts
  • Cash Disbursements
  • Petty Cash
  • Payroll
  • Fixed Assets
  • Financial Statements
  • General
  • Organizational Ethics Environment

Developing a culture that is aware of the risks helps set the expectation that risk mitigation is everyone’s job.

I have developed a checklist which we review with our clients to ensure the Internal Controls are comprehensive and easy to implement (click here to download the list).  I encourage you to review this list and utilize the suggested procedures to strengthen internal controls at your company.


If you have any questions or need assistance, please contact me.


Keith Krzewski

Keith Krzewski, Audit Partner


PKC Kuebler, APC is a full-service public accounting firm registered and licensed to practice as an accountancy corporation by the California Board of Accountancy . The information provided is intended for general tax and accounting needs. Articles are written for informational purposes only and should not be seen as any kind of advice. Content is accurate and true to the best of our knowledge, however, there may be omissions, errors or mistakes and it is advised you contact your CPA before taking any financial action. The opinions expressed in our articles do not reflect the opinions of any organizations in which we are affiliated with.

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PKC | Kuebler, APC

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