Internal controls

This how-to guide was developed for programme managers and donors who seek to understand and assess the strength of internal control functions in government agencies responsible for enforcing laws against illegal wildlife trade (IWT).

It provides detailed steps and guidance based on experience implementing assessments of internal controls, but a scan of the guide may also be helpful for conservation practitioners who want to understand more about how internal controls systems should work to reduce risks posed by corruption. Such an assessment can aid strategic efforts to enhance the integrity of government operations and to reduce the negative impact of corruption on the enforcement of IWT laws.

Though this guide focuses on IWT, the same approach can be useful in other areas of natural resource management, such as forests and fisheries.

Broadly, “internal controls” refers to systems of policies, procedures and practices to prevent, detect and respond to issues, errors and irregularities.

Systems of internal control can be very effective in addressing corrupt conduct, which is the focus of this quick guide. But internal controls can also address other problems that affect an organisation’s efficiency and effectiveness, such as poor employee performance or the failure to accomplish important organisational goals.

The guide outlines what internal controls are, gives examples of internal controls in a public institution, and emphasises success factors – like independence, real consequences and credible reporting channels.

Risk management for the prevention of corruption in Peru

This is the first set of guidelines specific to Peru that compiles international experience in combating corruption from the angle of risk-based prevention.