10 Reasons Internal Controls Break Down—and How to Fix Them
Introduction Internal controls are foundational elements within any organization, intended to provide reasonable assurance that processes operate smoothly, risks are minimized, and objectives are achieved efficiently. Leaders depend on these controls to function as a reliable safeguard, trusting that they’re well-designed, correctly installed, and actively maintained. Yet, a recurring pattern emerges through countless audits: controls inevitably break down over time. This breakdown can arise from various factors, including changing organizational priorities, rapid technological advancements, staff inexperience, or simple human error. Without ongoing attention and diligence, even the most robust control frameworks are vulnerable. Such failures not only expose the organization to potential risks but also create an opportunity for improvement when properly addressed. Auditors and compliance professionals are instrumental in diagnosing control breakdowns and recommending solutions to mitig...