Internal Check

Internal Check

Internal check is an arrangement of duties allocated in such a way that the work of one employee is automatically checked by another. These are no separate staff engaged to carry out the system of internal check. It, in fact, represents only the arrangements of duties of the staff in a way. The system of internal check is devised in such a way that the possibilities of errors, frauds and irregularities are minimized.

Following matters are included in the internal check

Matters relating to allocation of power.
Division of work.
Methods of recording transactions