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Definition of Internal control.
SEC. 123. Definition of Internal control. —Internal control is the plan of organization and all the coordinate methods and measures adopted within an organization or agency to safeguard its assets, check the accuracy and reliability of its accounting data, and encourage adherence to prescribed managerial policies.
Installation.
SEC. 124. Installation. —It shall be the direct responsibility of the agency head to install, implement, and monitor a sound system of internal control.
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Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).