This guide will help small business owners look critically at their business and examine whether their procedures adequately minimise risks and promote best practice within the firm. This guide includes:

• what is an internal control?
• why have internal controls?
• types of internal controls
• setting up internal controls
• limitation of internal controls
• why internal controls don't always work
• consequences of poor internal controls
• positive consequences of good internal controls
• responsibilities for internal controls
• case studies