n Journal of Public Administration - Financial control measures enhancing good governance

Volume 42, Issue 7
  • ISSN : 0036-0767



Sound public financial management supports aggregate control, prioritisation, accountability, the efficient management of public resources and the delivery of services. Good governance depends on accountability since accountability is one of the prerequisites of democracy. One of the key elements of good governance is a sound system of internal financial control. This control system incorporates rules, procedures and practices through clearly stated policies. The absence of a clearly defined system of financial control could lead institutional corruption, theft and fraud.

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