Transcription of CHAPTER ONE CHAPTER ONE
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CHAPTER ONE CHAPTER ONE
NATIONAL GUIDELINES ON INTERNAL CONTROL SYSTEMS 1 CHAPTER ONECHAPTER ONECHAPTER ONECHAPTER ONE INTRODUCTION NATIONAL GUIDELINES ON INTERNAL CONTROL SYSTEMS 2 OBJECTIVES OF THE NGICS The National Guidelines on Internal Control Systems (NGICS) is an initiative taken by the national government to affirm its commitment to the citizenry towards accountability, effective operations, prudence in finances, and quality service. It unifies in one document existing Philippine laws, rules and regulations on internal controls to serve as a benchmark towards designing, installing, implementing and monitoring internal controls in the public service. The NGICS contains the fundamental principles, policies and general standards that will guide each government agency in developing its detailed and comprehensive system of internal controls.
internal control, it is embedded with the management processes of planning, organizing, budgeting, staffing, implementing and monitoring. This way, an organization avoids unnecessary procedures and costs by not adding separate controls, but integrating controls instead into the management and operating activities (INTOSAI Guidelines for Internal
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