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To help safeguard public assets, public entities need to develop a favorable control environment. Copies of internal control policies and procedures should be provided to all employees.

Equally important, however, is the tone set by management. To create a positive control environment, management should:

  • Communicate to all employees the importance of internal controls;
  • Take appropriate action against those who are not complying with approved internal control policies and procedures;
  • Encourage employees to report exceptions not addressed by the policies; and
  • Make employees feel comfortable when reporting potential wrongdoing or violations of policies and procedures.

For more information on internal controls, please see the Statement of Position: The Importance of Internal Controls at:


Date this Avoiding Pitfall was most recently published: 12/26/2014

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