Controller's Office

Internal Control

Internal Control is a system to provide reasonable assurance that organizational objectives regarding the reliability of financial reporting, effectiveness and efficiency of operations, and compliance with applicable law and regulations are met. Massachusetts General Laws Chapter 647 of the Acts of 1989, an act relative to Improving “The Internal Controls within State Agencies” establishes internal control standards that define the minimum level of quality acceptable for internal control systems in operation throughout the various state agencies and departments.