International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal

Call for Paper Volume 7, Issue 2 (March-April 2025) Submit your research before last 3 days of April to publish your research paper in the issue of March-April.
Submit Research Paper Join as a Reviewer

Plagiarism is checked by the leading plagiarism checker TurnItIn

Call for Paper

Volume 7 Issue 2
March-April 2025

Submit your research paper

Indexing Partners
Academia Advanced Sciences Index Bielefeld Academic Search Engine CiteSeer DRJI Google Scholar Independent Search Engine & Directory Network ISI (International Scientific Indexing) Issuu Mendeley Research Networks
RefSeek ResearcherId - Thomson Reuters ResearchGate Scirus Scribd Semantic Scholar UTeM - Universiti Teknikal Malaysia Melaka Wiki for Call for Papers WorldCat Zenodo

Internal Control Practices of the Provincial Government of Davao del Norte

Author(s) Aniceta G. Grancho, Glenne B. Lagura
Country Philippines
Abstract The purpose of this case study is to explore the internal control practices of the Provincial Government of Davao del Norte, Philippines. Key Informant Interviews (KII) and secondary data collection were utilized to gather relevant information. Findings revealed that while the province lacks a formal internal control manual, offices responsible for program implementation and financial transactions proactively enforce internal controls in compliance with laws, rules, and regulations. The control environment includes clear job accountabilities, adherence to standards, proper financial reporting, and employee performance feedback. Approving the Provincial Strategic Financial Management Plan (SFMP) for 2018–2022 highlights efforts to manage finances efficiently. Disbursement processes are coordinated with strict compliance to auditing rules, ensuring no payments are made without proper review. Although risk identification and assessment are not fully institutionalized, projections of future risks and alignment with internal controls are practiced. Control mechanisms such as employee orientation, strategies to prevent audit disallowances, and safeguarding of government assets are implemented. Information and communication activities include timely report submissions and inter-office
coordination. Monitoring practices involve technological innovations, fraud prevention measures, and performance assessments. Based on the findings, the study underscores the need for an institutionalized internal control manual to strengthen accountability and transparency. Despite existing initiatives,
formalizing processes and addressing gaps in risk management can enhance operational efficiency and resource protection.
Keywords implementation of control environment, tool for identification of risks, control activities, implements information and communication, monitoring
Published In Volume 7, Issue 1, January-February 2025
Published On 2025-02-20
DOI https://doi.org/10.36948/ijfmr.2025.v07i01.37264
Short DOI https://doi.org/g85stp
View / Download PDF File

Share this



E-ISSN 2582-2160
CrossRef

CrossRef DOI is assigned to each research paper published in our journal.

IJFMR DOI prefix is
10.36948/ijfmr

Downloads
Research Paper Format Copyright Permission Form and Undertaking Form Cover Page Vol 7 Isu 2Cover Page Vol 7 Isu 1Cover Page Vol 6 Isu 6

All research papers published on this website are licensed under Creative Commons Attribution-ShareAlike 4.0 International License, and all rights belong to their respective authors/researchers.

CC-BY-SA Open Access

About IJFMR
Fees & Payment
Current Issue
Publication Archive 		Submit Research Paper
Track Submission Status
Publication Guidelines
Publication Ethics
Peer Review & Plagiarism 		Join as a Reviewer
Editors & Reviewers
Reviewer Referral Program
Get Reviewer Membership Certi. 		Website/Journal Policies
Usage Policy
Content Policies
Privacy Policy
Contact Us +91-9687-828-838 editor@ijfmr.com