“I want to change the world but the world is immense … I’ll start by me, but it is so great … Then try with my entity, but I can not get them all … I know: I’ll start it myself.” Weisel
Internal control has been recognized as a tool for management of all types of organization, obtain reasonable assurance for the fulfillment of institutional goals and is able to report on their management to the people interested in it.
In public administration, this administration must be governed by constitutional principles and legal regulations, in addition, accountability for ultimate recipient is civil society viewed holistically, as public institutions are created to meet general needs of society , which has the supreme power in a democratic society. Internal control is seen as an appropriate mechanism to support the efforts of public entities in order to ensure reasonably adequate constitutional principles and accountability.
In that context, the concept of internal control and its usefulness to guide operations has been progressively integrated into the processes and culture of public bodies, taking into account the institutional changes and recent advances in the sciences of economics and administration, establishing the application of modern management practices, incorporating innovative features for management and public management.
In conclusion it should be noted, it is notorious that the heads and subordinate employees have acknowledged their responsibility to establish, maintain, improve and evaluate the internal control system of the public body and to promote the necessary measures to ensure a reasonably high efficiency its implementation.