Effective internal controls empower management to reach the city's goals and objectives by minimizing risks. There are three types of internal controls: preventive, detective, and corrective.

Preventive Controls

• Adequate documents and records
• Physical control over assets
• Proper Authorizations
• Proper record keeping procedures
• Segregation of duties

Detective Controls
Detective controls include any activity that documents or reveals when an adverse event has occurred, such as:

• Independent checks of performance
• Monthly reviews of reports
• Reconciliation

Corrective Controls
Corrective controls include any activity that resolves or remedies an adverse event.