"Trust Is Not an Internal Control"

We have a local CPA firm come in and audit our books every spring. Every year, Bob reminds me that "Trust is not an Internal Control". He also reminds me that he sees as much fraud in churches as he does in other businesses. Mostly because churches often lack appropriate internal controls.


I recognize that sometimes it takes a lot of resources to implement good internal contorls. I realize that a lot of churches just don't have the financial or human resources to implement all of the controls they need. I understand that it's possible to implement so many controls that ministry gets stifled. I realize that internal controls are often perceived as a lack of trust in your staff.


However, I think we need to look at internal controls differently. A good internal control system not only protects the church but it also shows that staff is valued. They are valued enough to put a system of controls in place that protects them from accusation and temptation but doesn't hamper their ability to do ministry. That balance can be achieved.


Check out this report on Fraud. Is your church and staff properly protected with internal control?