Internal controls are the routines that protect resources, improve the reliability of information and reduce the chance that errors remain undetected. They should be proportionate to the size and risk of the organisation.

What to focus on

Core controls include separating payment preparation from approval, reconciling bank accounts independently, controlling access to banking and accounting systems, approving new suppliers, matching purchases to supporting documents, reviewing payroll changes and monitoring inventory or other valuable assets.

Management should also review monthly financial results against budgets and prior periods. Unexpected movements often reveal errors, process weaknesses or emerging commercial risks.

Document who performs and reviews each control. Where a small team makes complete separation impossible, introduce compensating owner or board review.

How Bryad & Associates can help

We provide practical accounting, tax and business advisory support tailored to Kenyan organisations. Contact us to discuss your circumstances and the most appropriate next step.

This article provides general information and should not be treated as advice for a specific situation. Requirements may change; confirm current obligations with the relevant authority or a professional adviser.