CONTROL ENVIRONMENT

Control environment sets the tone of an organization, influencing the control

consciousness of its people. It is the foundation for all other components of internal
control, providing discipline and structure.
1. The departments administrative structures and procedures are designed to
serve the people.
2. The department has appropriate policies regarding such matters as acceptable
business practices, conflict of interest, and codes of conduct been established
and are adequately communicated.
3. The departments major functional, procedural and structural principles and
rule of governance are in accordance with the Administrative Code of 1987 or
law creating the department.
4. The management demonstrates the appropriate tone at the top, including
explicit moral guidance about what is right and wrong and is communicated
in both words and deeds.
5. The departments control environment is understood within the framework of
public service accountability where government, its partner, and agents,
assume fiduciary responsibilities towards the public they serve.
6. The resources and powers of the department is employed and used efficiently,
effectively, honestly, and economically, particularly to avoid wastage of
public funds and revenues.
7. The personnel, including division heads, possess adequate knowledge and
experience to discharge their responsibilities.
8. The management has shown a commitment to competence and ensured that
personnel receive adequate training to perform their duties.
9. The functions of the department have decentralized in order to reduce red
tape.
10. The department monitors information relating to constituents/public
perception as to whether the organization has met constituents/public
requirements.

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